Entrepreneurs on OSN are required to pay three main taxes: VAT, on property and income of individuals. Individual entrepreneurs who apply preferential regimes instead of the above three pay only one - in connection with the use of the chosen taxation system. Reporting to extra-budgetary funds: Pension Fund and Compulsory Medical Insurance of entrepreneurs, both general and special regime depends only on the availability of hired personnel

 

Let's take a closer look at what taxes an individual entrepreneur must pay in 2016 without employees on the OSN, simplified and imputed tax, patent and Unified Agricultural Tax. For convenience, we display the information in the form of tables.

Table No. 1 Payments and reporting of individual entrepreneurs on the OSN in 2016.

	Object n/a		Reporting form	Frequency and deadline for submission of reports	Payment of advance payments and tax for the year
	Revenue (D)			Once a year Based on the results of 2015 - until 04/30/2016 Based on the results of 2016 - until 04/30/2017 Notifications for payment of advances are sent by the Inspectorate	* 3a 6 months. - until 15.07; * For 9 months. - until 15.10; *For 12 months. - until 15.01 * Based on the results of 2015 - until July 15, 2016. * Based on the results of 2016 - until July 15, 2017.
	Receipt of income at the beginning of the year or a change of more than 50% of income upward or downward			Within 5 days from the end of the month in which the income was received
	Sales of goods, services and works			Every quarter * 1 sq. - until 25.04 * 2 sq. - until 25.07 * 3 sq. - until 25.10 * 4 sq. - until 25.01
For the property of a sole proprietor	Property used in commercial activities

Taxable period, like reporting periods, is determined by legislative norms separately for each tax. From our material you will learn about what tax and reporting periods there are and what their duration depends on.

What is meant by tax period in Russia?

The tax period in Russia is a period of time after which the final tax base is drawn up, and the tax is calculated and paid from it (Clause 1 of Article 55 of the Tax Code of the Russian Federation). In most cases, this period is equal to a calendar year, but can be a quarter or a month.

In the Tax Code of the Russian Federation, a tax period of less than 1 year is established for a number of taxes. Thus, a quarterly tax period is defined for VAT (Article 163 of the Tax Code of the Russian Federation), water tax (Article 333.11 of the Tax Code of the Russian Federation), UTII (Article 346.30 of the Tax Code of the Russian Federation), and trade tax (Article 414 of the Tax Code of the Russian Federation).

The shortest tax period, lasting only a month, is defined, for example, for taxes such as mineral extraction tax (Article 341 of the Tax Code of the Russian Federation) and excise taxes (Article 192 of the Tax Code of the Russian Federation).

But even the legally established period is not always the same length. Art. 55 of the Tax Code of the Russian Federation considers the following cases of lengthening and shortening the tax period:

• for newly formed companies or individual entrepreneurs, the moment of state registration of which is located between January 1 and December 31 (August 25, for example), the first tax period is shortened and is from 08/25/2017 to 12/31/2017 (paragraph 2, paragraph 2, article 55 Tax Code of the Russian Federation);
• for a company (or individual entrepreneur) registered in December (for example, 12/08/2016), the first tax period becomes longer than usual - from 12/08/2016 to 12/31/2017 (paragraph 3, paragraph 2, article 55 of the Tax Code of the Russian Federation);
• for organizations and individual entrepreneurs who decide to reorganize or even liquidate their business during the year, the last tax period will be shortened compared to the usual one; as a result, its duration will be, for example, from 01/01/2017 until the moment of reorganization or liquidation (paragraph 1, paragraph 3, article 55 of the Tax Code of the Russian Federation);
• if a company or individual entrepreneur was created in 2017 and was liquidated (reorganized) at the same time, then the tax period for them is the time period from the moment of state registration until the moment of liquidation (reorganization) (paragraph 2, paragraph 3, article 55 of the Tax Code of the Russian Federation);
• for a company (or individual entrepreneur) created in December 2016 (for example, 12/20/2016) and ceased operations in 2017 (for example, 12/30/2017), the tax period will be the time period from 12/20/2016 to 12/30/2017 (paragraph 3 clause 3 of article 55 of the Tax Code of the Russian Federation);
• for a foreign company that has recognized itself as a tax resident, the duration of the tax period depends on the date of recognition specified in the statement about this event (clause 6 of Article 55 of the Tax Code of the Russian Federation).

Similar rules apply for a tax period equal to a quarter. However, the time period that allows it to be extended is not equal to 1 month (December), as for a year, but to 10 days remaining until the end of the quarter (paragraph 3, clause 3.1, paragraph 3, clause 3.2, article 55 of the Tax Code of the Russian Federation).

Under what circumstances can the tax period not be lengthened or shortened?

Taxpayers working for UTII cannot use the rule of changing the length of the tax period (paragraph 2, paragraph 4, article 55 of the Tax Code of the Russian Federation).

For a tax period defined as a month, its duration is taken according to the actual number of days of the taxpayer’s existence in it, if such existence does not cover the entire period (clauses 3.3 and 3.4 of Article 55 of the Tax Code of the Russian Federation).

There is no provision for extension of the tax period for tax agents. It can only be reduced (clause 3.5 of Article 55 of the Tax Code of the Russian Federation). But for those working on a patent, the rules for lengthening/shortening the tax period do not apply at all (paragraph 1, paragraph 4, article 55 of the Tax Code of the Russian Federation).

What is a reporting period and when is it considered equal to the tax period?

A reporting period is a period of time for which a taxpayer must report on a specific tax or, if necessary, transfer an advance. It is shorter in duration than the tax period.

Typically, one tax period contains several reporting periods, and the law determines their exact number. For example, for land tax paid by organizations, Art. 393 of the Tax Code of the Russian Federation, the calendar year is established as a tax period, and quarters, accordingly, are indicated as reporting periods.

At the same time, the Tax Code provides for the possibility of completely abandoning reporting periods for certain types of taxes. For example, since land tax is classified as local, local governments are given the right not to establish reporting periods for this tax (clause 3 of Article 393 of the Tax Code of the Russian Federation).

In such cases, the tax and reporting periods coincide in length (tax reporting period).

Read about how land tax is paid in the material .

What does the expression “tax payment period” mean?

The period of tax payments is a time period after the end of the tax period, when taxpayers make tax payments to the budget within a legally defined period. The expression “tax payment deadline” is usually used - it, like the duration of the tax period, is determined by the norms of the Tax Code of the Russian Federation.

Payment deadlines, as a rule, remain unchanged from year to year, and the taxpayer prepares for them in advance in order to pay his tax obligations on time and in full. However, under the pressure of circumstances, corrections are still made. For example, for a tax such as VAT, legislators have repeatedly changed the deadline and procedure for payment in recent years. Just a few years ago, quarterly calculated VAT amounts were paid by payers of this tax no later than the 20th day of the month following the reporting quarter. Now the payment deadline has been postponed until the 25th, and the amount of VAT payable at the end of the quarter is divided into 3 parts and paid within 3 months in equal installments.

This material will help you understand all the nuances of tax and reporting periods for VAT, as well as find out the specifics of paying it to the budget. .

Is it possible to change the tax period

The tax period is one of the mandatory elements of taxation, without which no tax can be established (Clause 1, Article 17 of the Tax Code of the Russian Federation).

For certain types of taxes, adjustment of the duration of the tax period is possible only under one indispensable condition - if changes are made to the Tax Code of the Russian Federation. This also applies to those taxes, individual elements of which are established and adjusted by local or regional authorities (for example, they have the right to set their own tax rates, payment deadlines, etc.).

Results

The tax period is a time period established by the Tax Code of the Russian Federation, after which the tax is calculated and paid. For most taxes, it is a calendar year. For certain taxes, a shorter tax period is provided (quarter or month).

The reporting period is the period of time for which the taxpayer must report and advance the budget. This period is shorter in duration than the tax period. In some circumstances, reporting periods are not established if this is required by regional or local legislation in relation to the relevant types of taxes.

Taxable period– a calendar year or other period of time in relation to individual taxes, at the end of which the amount of tax payable is determined, the amount of tax payable is calculated, and a tax return is submitted.

The tax period is one of the mandatory elements of tax.

The tax period and the procedure for its calculation are established by the Tax Code of the Russian Federation. At the same time, a separate chapter of the Tax Code of the Russian Federation is devoted to each tax, which also indicates the tax period for the tax.

The tax period can be a calendar month, a quarter, a calendar year or another period of time.

Each tax has its own tax period.

For example, for VAT this is a quarter, and for income tax and property tax it is a calendar year, that is, from January 1 to December 31.

The tax period under the simplified taxation system is also a calendar year.

Also, a tax period may consist of one or more reporting periods, at the end of which advance payments are made.

If an organization was created after the beginning of the calendar year, its first tax period is the period from the date of its creation to the end of that year.

In this case, the day of creation of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

For example, for an organization created on December 1, 2015, the first tax period will be the period from December 1, 2015 to December 31, 2016, inclusive.

If an organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) was completed.

If an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of creation to the day of liquidation (reorganization).

If an organization was created on a day falling within the time period from December 1 to December 31 of the current calendar year, and was liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of this organization.

This rule does not apply to taxes for which the tax period is a month or a quarter.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Tax period: details for an accountant

• The rules for determining the tax period have been clarified

  Rules for the beginning and end of the tax period only for organizations, individual..., reorganization of an organization, changes in individual tax periods are made in agreement with the tax... those taxes for which the tax period is a calendar year. Tax period - calendar year For... loss of validity of registration Tax period - quarter For taxes for which the tax period is recognized... (loss of validity of registration of an entrepreneur) Tax period - calendar month Separate rules...

• Commentary on Federal Law No. 173-FZ of July 18, 2017: the rules for determining the beginning and end of the tax period have become uniform for legal entities and individual entrepreneurs

  Contains general rules for calculating the tax period for December registration, valid... in terms of determining the last tax period, if an organization or entrepreneur... entrepreneur). The nuances of determining the last tax period when an organization ceases its activities or... creates an organization (registering an entrepreneur), the tax period for it is the period... the rules relate to tax periods for those taxes for which the tax period is a calendar...

• Correction of an error in tax calculation relating to the previous tax period

  Taxes relating to the previous tax period, is obliged to correct it and... into the tax base of the current reporting (tax) period, the amount of the identified error (distortion),... payment of tax in the previous reporting (tax) period, only if received... . profits in the current reporting (tax) period are indicated in letters from the Ministry of Finance of Russia... primary documents in the current reporting (tax) period, expenses related to the past... can correct it in the current tax period. Following this position (with...

• If there is a profit tax loss for 2018

  the previous tax period or in previous tax periods, has the right to reduce the tax base of the current reporting (tax) period... - the balance of the uncarried loss at the beginning of the tax period; for the tax period - the balances as at the beginning... of the amount of loss of previous tax periods, reducing the tax base of the current tax period. Line indicator... the amount of loss of the expired tax period. The balance of the uncarried loss at the end of the tax period (line 160 ...

• Advance payments for income tax: procedure and terms of payment

  The total from the beginning of the tax period to the end of the reporting (tax) period. Thus, ... the total from the beginning of the tax period to the end of the reporting (tax) period. Thus, ... tax return only after the end of the tax period); autonomous institutions; foreign organizations... calculated on an accrual basis from the beginning of the tax period until the end of the relevant month (... calculated on an accrual basis from the beginning of the tax period until the end of the relevant month...

• The most common violations detected by the Federal Tax Service

  Simplified taxation system after the start of the tax period. The choice of an object of taxation made within... the maximum amount of income for the tax period. A taxpayer applying a simplified taxation system... a loss received based on the results of previous tax periods in an inflated amount 10. Patent... the maximum amount of income for the tax period. A taxpayer using the simplified system...

• Personal income tax in 2018: clarifications from the Russian Ministry of Finance

  The amount of income received by the taxpayer in the tax period from the sale of other property, ... the amount of income received by the taxpayer in the tax period from the sale of the corresponding cryptocurrency, ... from the previous tax period, can be taken into account in the current tax period within the limits ... from derivative financial instruments of the current tax period. In this case, the taxpayer has the right... to take into account such losses in subsequent tax periods. Proposal to provide lawyers...

• Income tax in 2018: clarifications from the Russian Ministry of Finance

  The tax deduction of the current reporting (tax) period applies only to the amount of tax... investment tax deduction of the current reporting (tax) period in relation to the specified objects.

• ... from your own revenue for the specified tax period. Take into account the revenue of a ceased activity... earlier than the 1st day of the tax period following the tax period of application of the linear method (after... the corresponding taxpayers on the last day of the tax period for which it is made. ...

  On the balance at the end of the year of the reserve for the payment of remunerations based on the results of work for the year

• There is an obligation at the end of the tax period to carry out an inventory of the created reserve... on the last day of the current tax period, the amounts of the specified reserve are subject to... clarification of the accounting policy for the next tax period, the taxpayer considers it inappropriate to form... the date of the current tax period of the balance of the reserve rolling over to the next taxable period. On this... its balance at the end of the relevant tax period (calendar year) is economically...

  The taxpayer does not receive tax deductions provided for in paragraphs from the first month of the tax period. ... be provided to the taxpayer before the end of the tax period upon his request in writing ... if the taxpayer, at the end of the tax period, was unable to use the property or ... income of the taxpayer from the beginning of the tax period until the date of termination of the activity of this ... arisen legal entity persons before the end of the tax period. These clarifications are presented in letters...

• On submitting an updated income tax return

  Submission of an updated tax return for the tax period of the error (Letter from the Ministry of Finance of Russia... before the reorganization or for the last tax period. The “updated” tax return is submitted to the tax... profit payable at the end of the tax period is paid no later than the due date... the amount of loss received in the corresponding reporting (tax) period, the tax authority has the right... carried out by the tax authority for the tax period for which the taxpayer recalculates...

• VAT in 2018: clarifications from the Russian Ministry of Finance

  For the value added in the tax period in which the specified monetary... such goods, issued before the end of the tax period for which the declaration is submitted... value starting from the reporting (tax) period in which there was a discrepancy with the established... received by the buyer (recipient) in the tax period following the tax period in which the seller carried out... the added value is made in the tax period in which the amounts provided...

• And again about corporate property tax reporting

  Taxation due to changes during the tax period in the qualitative and (or) quantitative...) of the taxpayer during the tax period of property rights (economic management rights... organizations that have received the above approvals for the tax period 2018, submit uniform declarations... in calendar year, which is a tax period, before the start of tax filing... (for example, submitting a notice for a tax period that does not coincide with the submission period...

• The income tax rate is 0% when carrying out medical and (or) educational activities: there is little time left for its application

  The beginning of the tax period and continuing its application in subsequent tax periods in the case of... 1); income of the organization for the tax period from carrying out educational activities, supervision... which is the income of the organization for the tax period from carrying out educational activities... continuously during the tax period. At the end of each tax period, during which... the beginning of a new tax period, the amount of tax for the corresponding tax period is subject to restoration...

• Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the first quarter. 2018

  Bad debt in a later tax period does not indicate the presence... of the composition of non-operating expenses in a certain tax period - the year of expiration of the claim... filing an updated declaration for the previous tax period, and by reflecting the corrected information... must be proportionally reduced in the relevant tax periods, the amount of tax deductions for tax... is subject to proportional reduction in the corresponding tax periods. The requirements of paragraph 2.1 ...

The Russian tax system is represented by many regimes that are designed for companies with different volumes of work performed. So, the general regime is suitable for large enterprises, as it allows you to control their activities more carefully. Small businesses do not need such close control, and as taxpayers they can use special regimes with benefits and simplified tax calculation systems.

But at the same time, this causes difficulties in determining the deadlines for submitting declarations and, most importantly, paying taxes to the budget. Each regime has its own characteristics of the reporting period, and can also be determined at the level of regional budgets.

The procedure for paying taxes by an organization

Russian legislation does not provide for a universal procedure and deadlines for submitting tax payments, both for individuals and legal entities. For each tax, the Tax Code prescribes its own procedure for paying the tax.

For some types of taxes, regions independently decide on rates and terms, based on general rules and “corridors” of tariff rates.

Tax calculation This is done by the enterprises themselves; in the case of individuals, this is done by tax agents. The procedure for submitting reports and deadlines are established for each tax individually. If the tax authority is directly involved in calculating the tax, then this amount is paid within one month after receiving the notification.

Provided by law advance payments. They represent preliminary payments, the payment of which is made gradually over the course of the tax period. Deadlines have been established for them, but failure to comply with such deadlines only threatens the taxpayer with the accrual of penalties. You cannot be held accountable for non-compliance with the law for non-payment of advances.

You can pay taxes in cash or non-cash form. Enterprises pay taxes through a banking organization, individuals have the opportunity to pay through administration cash desks, as well as post offices.

Deadlines for individual entrepreneurs on various taxation systems

It does not belong to the category of legal entities, and in this case is liable for its obligations with its property. Individual entrepreneurs can use all available ones, and even combine them. But each type of tax has its own payment deadline, and individual entrepreneurs are subject to a fine for not submitting it on time. Therefore, it is important to know about the payment deadlines for each type of tax.

Private entrepreneurs who use general mode are subject to several types of taxes, such as:

Taxation of individual entrepreneurs involves the payment of only one tax. In the law, it is designated as a simplified tax; advance payment for its payment is made quarterly until the 25th next month after the tax quarter, the total tax amount is paid by entrepreneurs until April 30.

An individual entrepreneur can switch to a tax regime according to the imputed system. This tax is paid every quarter before the 25th of the month which follows the reporting period.
An entrepreneur cannot transfer all activities to the imputed tax calculation system, only a part.

It should be noted that in addition to paying taxes assigned to one or another taxation system, individual entrepreneur pay to non-state funds without fail.

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For LLCs on various taxation systems

This is a form of legal entity, and is liable for its obligations only in the amount of . The founders may include both citizens and other legal entities.

LLC application general regime taxation obliges company to pay all taxes required by law and submit a full list of reports. The use of this type of taxation is justified in the case of building a business on the import of goods, since this regime allows you to return part paid VAT.

Basic tax on OSNO is an organization, the rate for today is 20%. Payment is made on time until the 28th after the quarter closes, the annual company must pay until March 28. The declaration is submitted earlier until March 20 of the following year for which the data is submitted.

Payment of VAT is provided, declaration and payment are carried out within the same deadlines, until the 20th next month after the reporting month.

The company is paid on OSNO, payment is made in advance every quarter, payment deadline annual results April 30.

Choosing for an LLC imputed regime, the company is exempt from paying income tax, but at the same time pays VAT. Only organizations that occupy certain types of activities . For example, outdoor advertising and retail organizations can use UTII.

To switch to UTII, it is necessary that the use of this taxation system be approved in the given region. UTII is paid based on the results of each quarter, to pay given 25 days from the end of the reporting period.

LLCs are exempt from paying income tax in case of transition on, as well as VAT. In practice, this type of taxation is considered one of the most beneficial for LLCs, since in addition to the fact that the main types of taxes are not paid, reporting is not required.

To switch to the simplified tax system, the number of LLC employees should not exceed 100 people and the income should not exceed 45 million rubles over a period of 9 months. Tax is paid according to the simplified tax system quarterly until the 25th the next month after the quarter, at the end of the year the period is longer - until April 30.

For agricultural producers, the tax code provides for a special taxation regime - Unified agricultural tax. To switch to it, at least 70% of the company's activities must be related to rural products or fishing. A company cannot switch to the Unified Agricultural Tax if it is engaged in the production of excisable goods.

Under the Unified Agricultural Tax, organizations are exempt from paying income and property taxes, as well as VAT. Please note that individual entrepreneurs are exempt from VAT and property tax. Funds are transferred to the budget twice a year, tax is paid for half a year until July 25, at the end of the year until March 31 next year.

Different types of taxes

Transport

Transport tax is paid differently in different regions, including local authorities setting payment deadlines. The law provides for quarterly payments of this type of tax, but administrations may allow legal entities to pay it once a year.

Accordingly, if a decision is made to pay every quarter, then the taxpayer makes an advance payment before the last day of the next month after the reporting period.

Annual fee This tax is provided until February 1 of the following year. Let us explain, the tax is paid for 2018 until February 1, 2019. Other conditions apply to individuals; they pay transport tax for the past year until October 1.

Income tax

Income tax is paid by enterprises that are subject to the general taxation system.

The company is exempt from paying income tax in case of transition to special regimes (imputed and simplified).

The company must pay income tax at the end of the year by March 28th of the year which follows the reporting period. During the tax period, advance payments are made, the deadline for which is set for the next month after the end of the quarter. The law requires monthly payment of this tax; the amount of the obligation is transferred no later than the 28th.

Property tax

This type of tax is paid by individuals, entrepreneurs and enterprises. Each entity has its own payment procedure and deadlines.

For enterprises, this tax is paid only under the general and imputed regime. Other taxation systems are exempt from this type of tax.

Individual entrepreneurs are not subject to property tax.

This type of obligation to the budget is regional, which means that Each region sets its own payment deadlines.

But most adhere to the system of advance payments, which are paid within a month after the end of the quarter and annually.

Land

Paid by individuals and enterprises who own land plots. It should be noted that taxes are not levied on leased plots.

Deadlines for payment of land tax are established at the municipal level, and if other regulations are not applied, then until September 15 reporting year, the organization must pay an advance payment. Based on the results of the completed year until February 1 the balance of the obligation to the budget is paid.

Individuals, as well as individual entrepreneurs, pay land tax during the period until February 1 the year following the reporting year.

Water

To be paid to the budget of the region in which the water resource is located.

Taxpayers for this type of tax are enterprises and individuals. A water tax is applied only in cases clearly established by regulations; in all other cases, users pay a certain tariff for water use.

There are no benefits for this type of tax deduction; it is paid every month until the 20th.

When running your own business, an entrepreneur, regardless of the form of his enterprise, has social responsibility to government bodies for paying taxes to the budget, as well as deducting funds from extra-budgetary funds. This process is carefully controlled by the Tax authorities and in case of violation of payment deadlines fines and penalties apply to businesses, so it is important to understand tax payment deadlines.

The deadlines for paying various types of taxes are described in the following video:

2016 brings many changes. Now it is important for an accountant to organize his work correctly, and also to prevent annoying mistakes that will lead to distortion of the amounts of payments to budgets and sanctions, increase the volume of work of the accounting department and the financial losses of the company. Berator experts have traditionally prepared materials specifically for you about all the changes.

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General changes

The refinancing rate will be equal to the key rate

The Bank of Russia issued Directive No. 3894-U dated December 11, 2015 “On the refinancing rate of the Bank of Russia and the key rate of the Bank of Russia.” It establishes that from January 1, 2016, the value of the Bank of Russia refinancing rate is equal to the value of the Bank of Russia key rate determined on the corresponding date. That is, from January 1, 2016, the Bank of Russia no longer sets an independent value for the refinancing rate. It changes automatically whenever the key rate changes.

A fine has been established for violations when submitting statistical reports

Administrative liability for violation of the procedure for providing primary statistical data has been tightened (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).

The new version of the norm provides for sanctions for “failure by respondents to provide primary statistical data to subjects of official statistical records in the prescribed manner or untimely provision of this data or provision of unreliable primary statistical data.”

Violators are subject to a fine in the following amount:

• from 10 to 20 thousand rubles - for officials (before January 1, 2016 - from 3 to 5 thousand rubles);
• from 20 to 70 thousand rubles - for legal entities (until January 1, 2016, no fine was provided for organizations).

For repeated commission of such a violation, the sanctions will be:

• from 30 to 50 thousand rubles - for officials;
• from 100 to 150 thousand rubles - for legal entities.

The transition to new classifiers has been postponed for a year

The date of implementation of the All-Russian Classifier of Fixed Assets (OKOF) has been postponed to January 1, 2017. The specified classifier was developed to replace the previous classifier (OK 013-94), the validity of which is extended until the specified date (Rosstandart order No. 1746-st dated November 10, 2015).

Also, the deadline for the transition to the mandatory use of the all-Russian classifiers OKVED2 (OK 029-2014) and OKPD2 (OK 034-2014) has been postponed to January 1, 2017 (Rosstandart order No. 1745-st dated November 10, 2015).

From the same date, the currently existing classifiers will be canceled:

• All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1);
• All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1);
• All-Russian Classifier of Types of Economic Activities, Products and Services (OKDP) OK 004-93;
• All-Russian classifier of products by type of economic activity (OKPD) OK 034-2007 (KPES 2002);
• All-Russian Classifier of Services to the Population (OKUN) OK 002-93;
• All-Russian Product Classifier (OKP) OK 005-93.

The procedure for filling out payment orders is changing

Order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n amended the rules for filling out details in payment orders, approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The changes will take effect on March 28, 2016.

Amendments have been made regarding the number of characters and the inadmissibility of indicating zeros in the fields of the payment order.

Number of digits specified:

• for KBK - 20;
• for OKTMO - 8 or 11;
• for UIN - 20 or 25.

When filling out the TIN, the first and second digits of the number, neither the recipient of funds nor the payer, can simultaneously take the value “0”. The digital composition of this detail for a legal entity payer is 10 digits, for an individual payer - 12 digits. The recipient's TIN consists of 10 digits.

If the payer does not have an INN, you can indicate the five-digit code of the foreign organization in the “Payer INN” details in accordance with the registration certificate. All digits of the code cannot be zeros at the same time.

The values ​​of the details “payer checkpoint” and “recipient checkpoint” consist of 9 digits. The first and second digits of the gearbox cannot simultaneously take the value “0”.

In addition, all digits of the Taxpayer Identification Number (TIN) and KPP cannot be zeros.

If the status “09” (taxpayer (payer of fees) is an individual entrepreneur) or “14” (taxpayer making payments to individuals) is indicated in field “101” of the payment order and there is no UIN, the TIN of the individual payer must be indicated in the payment order. Let us remind you that the UIN must be filled out if taxes and contributions are paid at the request of the tax authority, from which this code is taken. In other cases, “0” is entered in field “22”.

Rosstat announced a “continuous monitoring” of small businesses

In 2016, the Federal State Statistics Service (Rosstat) will conduct a “census” of companies and individual entrepreneurs belonging to small and medium-sized businesses. The information collected will relate to the results of operations in 2015. Those being inspected must indicate: address, type of activity, amount of revenue received and expenses incurred, cost and composition of fixed assets, number of employees, payroll amount, as well as information about whether the business received state support in 2015, and if so, what kind (orders Rosstat dated June 5, 2015 No. 259, dated September 4, 2015 No. 414).

New reporting forms have been developed and approved - separately for small legal entities and microenterprises and separately for individual entrepreneurs (Rosstat order No. 263 dated June 9, 2015 “On approval of statistical tools for organizing continuous federal statistical monitoring of the activities of small and medium-sized businesses in 2016 based on the results for 2015"). Data on the activities of medium-sized enterprises will be taken from the annual reports they submit to the statistical authorities in the usual manner.

You can find forms for new reports on the official website of Rosstat http://www.gks.ru/.

Rosstat will provide the necessary survey forms. To explain how to fill them out, “registrars” from the statistical service will work, having an official certificate signed by the head of Rosstat. It will also be possible to use electronic statistical forms.

Participation in continuous observation is mandatory. You will be fined for evasion, and after paying the fine you will still have to submit the required information to the statistical authorities.

Difficulties with state registration

From January 1, 2016, changes in legislation related to the state registration of legal entities and individual entrepreneurs come into force (Federal Laws of March 30, 2015 No. 67-FZ, dated June 29, 2015 No. 209-FZ).

Changing the address of a legal entity will become more difficult. The Unified State Register of Legal Entities must now contain information that a legal entity has made a decision to change its location, which must be submitted to the registration authority within three days after its adoption. And the documents themselves for state registration of a change in the location of a legal entity must be submitted to the registration authority before the expiration of 20 days from the date of entering information into the Unified State Register of Legal Entities that the legal entity has made a decision to change the address. State registration of a change in the location of a legal entity will be carried out by the registering authority at the new location.

There will be more grounds for refusing state registration of a legal entity. For example, this is a case of establishing the unreliability of information included in the Unified State Register of Legal Entities. If the registration authority has reasonable doubts about the reliability of data about the address, director, founder (participant), an entry will be made about this in the Unified State Register of Legal Entities, without an application from the legal entity or the issuance of judicial acts. Company registration will be suspended for a month.

Notaries will be able to submit documents for registration at the request of the applicant (rate: 1,000 rubles).

And for transactions regarding shares between participants in a limited liability company, as well as for the withdrawal of a participant from the company, mandatory notarization is introduced. An application for amendments to the Unified State Register of Legal Entities in connection with the transfer of a share must be signed and submitted to the registration authority directly by a notary in electronic form.

You can exclude yourself from the annual inspection plan

To do this, you need to submit an application to the inspection body in the prescribed form, which was approved by Decree of the Government of the Russian Federation of November 26, 2015 No. 1268.

The following documents must be attached to the application:

• an extract from the register of shareholders of the company (for joint-stock companies);
• a certified copy of the financial results statement for one calendar year out of the three previous calendar years (for those operating in less than one calendar year - for the period that has passed from the date of state registration) or another certified document containing information on revenue from the sale of goods ( works, services) excluding value added tax;
• a certified copy of information on the average number of employees (if hired workers were not involved, this fact must be reflected in the application);
• if the application is submitted through a representative, you must also attach a document confirming the authority of the representative who signed the application.

Let us remind you that from January 1, 2016 to December 31, 2018, no scheduled inspections (not tax!) are carried out in relation to legal entities and individual entrepreneurs classified as small businesses, with the exception of legal entities and individual entrepreneurs carrying out activities in the following areas :

• healthcare;
• education;
• social sphere;
• in the field of heat supply and electricity;
• in the field of energy saving and increasing energy efficiency.

The minimum wage has been increased

According to the Federal Law of December 14, 2015 No. 376-FZ “On Amendments to Art. 1 of the Federal Law “On the Minimum Wage”, the level of the minimum wage in 2016 will be 6204 rubles.

The main purpose of the minimum wage is to approve the minimum below which an employee cannot be paid a salary if he has worked a full month and fulfilled his job duties (for violation - a fine to the employer under Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
In some cases, the minimum wage is involved in the calculation of sick leave and maternity benefits. For individual entrepreneurs, the minimum wage is necessary to determine the amount of insurance premiums that they pay to extra-budgetary funds for their insurance.

New in 2016

Work with personnel

Some employers will be required to apply professional standards

If, in accordance with the Labor Code, other federal laws, when performing work in certain positions, professions, specialties, compensation, benefits or restrictions are provided, then the names of these positions, professions or specialties and the qualification requirements for them must correspond to the names and requirements specified in the qualification reference books , or the provisions of professional standards.

Federal Law No. 122-FZ of May 2, 2015 also states that professional standards are mandatory for employers if the employee qualification requirements are established by laws or other regulatory documents.

This means that it will be necessary for those who have positions on their staff for which labor legislation provides guarantees and compensation.

If the professional standard is not approved, it is necessary to comply with the EKS and ETKS until the qualification reference books are completely replaced by professional standards.

New in 2016

From January 1, 2016, it is prohibited to employ Turkish citizens

The ban is established for both employers and customers of work (services). The government will establish exceptions for individual employers and customers of work or services.

The ban is established only on the conclusion of new employment or civil contracts from January 1, 2016. If a Turkish citizen is already working in Russia and, as of January 1, is in an employment or civil law relationship, this ban does not apply to him.

That is, there is no need to fire existing employees.

No more than a year was given to dismiss workers under a patent.

Decree of the Government of the Russian Federation of December 7, 2015 No. 1327 established the rules for determining the period during which employers must stop using the labor of “patent” workers.

The types of economic activities in which the use of labor of foreigners working under a patent is prohibited is established by the highest official of the constituent entity of the Russian Federation. The period depends on when the patents expire, on the ability to find replacements for foreign employees, the number of foreigners employed in the type of activity that is being banned, etc.

The period for dismissal should not exceed one year from the effective date of this resolution, and it came into force on December 18, 2015.

It is better to terminate outstaffing contracts

The subject of the outstaffing agreement is the leasing of personnel. On January 1, 2016, Chapter 53.1 of the Labor Code comes into force, which prohibits agency work, that is, work performed by an employee at the order of the employer in the interests, under the management and control of a person (legal or physical) who is not the employer of the employee.

But the temporary provision of labor to workers under an agreement on the provision of labor to workers (personnel) is possible under the new legislation.

That is, it is possible to attract “foreign” workers, but with serious restrictions:

• Only the following will be able to provide personnel:
  - accredited private employment agencies (the rules for their accreditation were approved by Decree of the Government of the Russian Federation of October 29, 2015 No. 1165);
  - organizations to their affiliates.
  It is these persons who are employers in relation to the “provided” contingent;
• it is possible to provide personnel only temporarily;
• an employee can be sent only with his consent;
• the conditions of remuneration for workers sent under a personnel supply agreement must be no worse than those of employees of the receiving party performing the same functions and having the same qualifications;
• for the employer’s obligations related to the payment of amounts due to an employee sent under a contract for the provision of personnel labor, the receiving party bears subsidiary liability (that is, if, for example, an employment agency is unable to repay the debt to employees, the funds can be recovered from the receiving party sides).

Thus, agency labor is legally prohibited, but in fact it will continue to be used, only with a different name and subject to established restrictions.

Please note that the transferor remains the employer in relation to the employees. This means that she is the tax agent for personal income tax, that is, she must calculate, withhold and transfer personal income tax on the remuneration paid to the transferred employees. And also charge and pay insurance premiums to extra-budgetary funds based on the tariffs they apply. But they will pay insurance premiums for injuries based on the insurance rate determined in accordance with the main type of economic activity of the receiving party. Accidents that occur with employees who are assigned to work under a contract for the provision of personnel labor are investigated by a commission created by the receiving party. It may include a representative of the employer.

The innovations do not affect outsourcing services, within the framework of which there is not a “rent” of personnel, but the transfer of the performance of part of one’s functions “to the outside” (the subject of the outsourcing agreement is the implementation of certain activities on the instructions of the customer).

Taxes

Transport tax

The transport tax rate (when paying both advance and annual payments) increases by a coefficient, the value of which is differentiated depending on the average cost of a passenger car and the period that has passed since the year of its manufacture. This applies to expensive cars with an average price of 3,000,000 rubles.

A list of such cars is published annually on the official website of the Ministry of Industry and Trade of the Russian Federation, usually at the end of February of the calendar year. It happens that the new list turns out to be wider than the previous one. What to do if there were no cars included in the updated list in the list that was in force last year - should the tax be recalculated or not? The Ministry of Finance had two opinions on this matter. The earlier one - yes, recalculate, but without penalties. Later – no, don’t count it.

The latter was enshrined in the Tax Code by Federal Law of November 28, 2015 No. 327-FZ. The list of expensive cars is officially published no later than March 1 of the next tax period (paragraph 11, paragraph 2, article 362 of the Tax Code of the Russian Federation). This means that the list is applied when calculating transport tax only for the period in which it is posted.

New in 2016

Law No. 396-FZ of December 29, 2015 amended paragraph 3 of Article 362 of the Tax Code, which defines the full month for calculating transport tax.

The goal is to eliminate double payment of transport tax by the previous and new owners when selling a vehicle. Transport tax is calculated taking into account the coefficient, which until January 1, 2016 was determined as the ratio of the number of full months of car ownership to the number of calendar months in a year. A full month was considered to be both the month of registration and the month of deregistration of the vehicle, regardless of the number of days of ownership. The law establishes that only the month during which the owner owns (or owned) the car for more than 15 days is now considered a full month. That is, now when a vehicle is re-registered before the 15th, the tax for the entire month is paid by the new owner, and after the 15th - by the previous owner.

And in paragraph 1 of Article 363 of the Tax Code, Federal Law No. 320-FZ of November 23, 2015 amended the deadline for payment of transport tax by individuals - no later than December 1 of the year following the expired tax period (previously it was October 1).

The same Law No. 320-FZ changed the deadlines for payment by individuals (from October 1 to December 1 of the year following the expired tax period) of land tax (clause 1 of Article 397 of the Tax Code of the Russian Federation) and property tax of individuals (clause 1 of Art. 409 Tax Code of the Russian Federation).

Organizational property tax

There will be more property tax payers based on cadastral value. Until January 1, 2016, unitary enterprises owning, on the basis of the right of economic management, real estate objects for which the tax base is determined as the cadastral value (property for trade and office purposes), paid tax on them based on the average annual value. From January 1, 2016, they were required to calculate tax on such property based on the average annual cost (subclause 3 of clause 12 of Article 378.2 of the Tax Code of the Russian Federation as amended by Federal Law No. 382-FZ of November 29, 2014).

From January 1, 2016, for organizations calculating property tax based on its cadastral value, the reporting periods will be the I, II and III quarters of the calendar year (Article 379 of the Tax Code of the Russian Federation as amended by Federal Law No. 327-FZ of November 28, 2015 ). The fact is that the tax base for such property (cadastral value) is established one-time, and during the year it, as a rule, does not change, that is, it is not necessary to calculate it on an accrual basis from one reporting period to another.

For the corporate property tax, calculated on the basis of the average annual value of property, there have been no changes in the name of the reporting periods.

According to Law No. 396-FZ of December 29, 2015, for the purpose of determining the ownership coefficient for calculating the property tax of organizations from January 1, 2016, a full month is taken to be the month during which the owner owned the property for more than 15 days (clause 5 of Art. 382 of the Tax Code of the Russian Federation). Previously, the number of days in a month did not matter. Now, if the ownership of a property arose after the 15th day of the month or terminated before the 15th day of the corresponding month inclusive, this month (of the emergence or termination of the specified right) is not taken into account when determining the ownership coefficient.

Excise taxes

Law No. 323-FZ of November 23, 2015 supplemented the list of excisable goods. From 2016, it will include middle distillates. Note that the amendments clarify the concepts of “middle distillates”, “straight-run gasoline” and “gasoline fraction”.

The Tax Code has also been supplemented with a new article 179.5 “Certificate of registration of an organization carrying out operations with middle distillates,” which defines the legal regulation of obtaining this certificate. The procedure for issuing such certificates has been established, excise tax rates on middle distillates have been approved, and the procedure for their taxation and application of tax deductions has been provided. Excise tax rates for 2016 and 2017 have been changed.

True, in 2016, excise tax rates on alcoholic products with a volume fraction of ethyl alcohol up to 9% and over 9% (except for beer, wines, fruit wines, sparkling wines, wine drinks) remain at the level of 2014, 2015. Rates for wines and sparkling wines with a protected geographical indication, with a protected designation of origin, have been halved compared to the excise tax rates established for wines and sparkling wines, respectively.

Excise tax rates on other types of alcoholic products are indexed. Excise tax rates on passenger cars, tobacco products and a number of petroleum products (with the exception of straight-run gasoline and motor oils) have been increased. When establishing excise tax rates on motor gasoline, differentiation between classes 3 and 4 is excluded.

We remind you that the difference between the amount of excise tax and tax deductions from it increases the taxable profit of organizations (clause 30 of Article 1 of the Law of November 24, 2014 No. 366-FZ).

Value added tax

The Tax Code in Article 149 provides for a number of VAT benefits. Conventionally, they can be divided into three groups:

• benefits provided for the sale of certain types of goods (works, services);
• benefits provided to certain categories of firms and entrepreneurs;
• benefits provided for certain transactions.

The first group of benefits has been supplemented with a new position since January 1, 2016: “sale of corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction)” (subclause 1, clause 2, article 149 of the Tax Code of the Russian Federation in edition of the Federal Law of November 23, 2015 No. 318-FZ).

Also, Law No. 326-FZ established the procedure for clearing organizations to attribute VAT amounts paid to suppliers to expenses (new clause 5.1 of Article 170 of the Tax Code of the Russian Federation).

From January 1, 2016, the concept of “contract” to confirm the zero VAT rate becomes wider. This can be either one document signed by the parties, or several, which indicate that the participants have reached an agreement on all essential terms of the transaction (new clause 19 of Article 165 of the Tax Code of the Russian Federation as amended by Federal Law No. 323 of November 23, 2015 -FZ).

You should also keep in mind that you will most likely have to report on a new VAT return form for the first quarter of 2016. A new list of transaction codes will be approved (there will be fewer of them). These company codes must be entered in the sales ledger, purchase ledger and invoice ledger.

Income tax

Depreciable property

The costs associated with production and sales include the amount of depreciation accrued on depreciable property - fixed assets for production purposes and intangible assets that are used in the production activities of the company. Depreciable property is fixed assets and intangible assets that:

• belong to the company by right of ownership;
• used to generate income;
• have been in use for more than 12 months;
• cost more than 100,000 rubles.

The last - cost - criterion for classifying property as depreciable and subject to depreciation for objects put into operation in 2016 has been increased (clause 1 of article 256 of the Tax Code of the Russian Federation, clause 1 of article 257 of the Tax Code of the Russian Federation as amended by the Federal Law of June 8, 2015 . No. 150-FZ). For property put into operation before January 1, 2016, the cost criterion for classification as depreciable remains the same - at the level of 40,000 rubles. The same threshold still applies in accounting. This may lead to the fact that from 2016, when applying different cost criteria for classifying property as depreciable in tax and accounting accounting, it will become necessary to apply PBU 18/02 “Accounting for income tax calculations.” Therefore, we recommend establishing a single criterion for both tax and accounting purposes - 100,000 rubles, and enshrining this decision in the accounting policy.

Transactions exempt from VAT (third group of benefits) include transactions carried out as part of clearing activities. This is the transfer (return) of property intended for collective clearing collateral and (or) individual clearing collateral, as well as the transfer (return) of property to the property pool of the clearing organization (from the property pool of the clearing organization) (subclause 15.2 clause 3 of Article 149 of the Tax Code RF as amended by Federal Law of November 28, 2015 No. 326-FZ).

Interest on debt obligations

Only interest on debt obligations arising from controlled and equivalent to controlled transactions is regulated. We remind you that from January 1, 2016, for the recognition of interest on ruble debt obligations as expenses, the limit values ​​of the interest rate interval are in effect, which are 75% and 125% of the key rate of the Bank of Russia, established by Federal Law of March 8, 2015 No. 32-FZ. Before the entry into force of Law No. 32-FZ, for controlled transactions this interval ranged from 0 to 180% of the key rate, for equivalent to controlled transactions - from 75% of the refinancing rate to 180% of the key rate.

Advance payments

Those whose average quarterly sales income, determined for the previous four quarters, is 15,000,000 rubles (clause 3 of Article 286 of the Tax Code) can switch to paying quarterly advance payments of income tax (based on the results of the reporting period) from January 1, 2016 RF as amended by Federal Law of June 8, 2015 No. 150-FZ). Before January 1, 2016, this limit was 10,000,000 rubles.

Newly created organizations are allowed to pay quarterly advance payments - with revenue not exceeding 5,000,000 rubles per month or 15,000,000 rubles per quarter (previously it was 1,000,000 rubles and 3,000,000 rubles, respectively), they have the right not to pay monthly advance payments during the reporting period.

Don’t forget to notify your tax office about the transition to quarterly calculation of advance payments before December 31st.

Zero rate begins to apply

From January 1, 2016, it becomes possible not to pay income tax on proceeds from the sale of shares in the authorized capital of an LLC (Russian company) acquired before January 1, 2011. This norm was introduced by Federal Law No. 395-FZ of December 28, 2010, but practically begins to operate only on January 1, 2016, since on the date of sale of shares, in order to apply the zero rate, they must be owned for more than five years (clause 4.1 of Article 284, clause 1 of article 284.2 of the Tax Code of the Russian Federation).

Mineral extraction tax

Ligature gold is recognized as a separate type of mined mineral

Mineral resources (for tax purposes - extracted mineral resources) are recognized as products of the mining industry and quarrying, contained in mineral raw materials (rock, liquid and other mixtures) actually extracted (extracted) from the subsoil (waste, losses) (clause 1 of Article 337 Tax Code of the Russian Federation). One of the types of extracted minerals is intermediate products containing one or more precious metals (subclause 13, clause 2, article 337 of the Tax Code of the Russian Federation). Until 2016, alloy gold was not listed as a mined mineral or semi-product. Since January 1, 2016, ligature gold (an alloy of gold with other chemical elements) and concentrates (subclause 13, clause 2, article 337 of the Tax Code of the Russian Federation as amended by Federal Law No. 319-FZ of November 23, 2015) have been separately identified among intermediate products. Ligature gold is extracted using special technologies from gold-containing ore, is a gold-containing concentrate and is now recognized as a separate type of mined mineral. Previously, tax officials insisted that the mineral extraction tax should be calculated on gold ore.

Benefits for oil production in the Caspian region

Also, from January 1, 2016, the value of the Kcan coefficient remains zero in relation to subsoil areas located entirely or partially in the Caspian Sea. This coefficient characterizes the production region and the properties of the oil and is used to calculate the mineral extraction tax rate for dehydrated, desalted and stabilized oil (clauses 1 and 4 of Article 342.5 of the Tax Code of the Russian Federation). To do this, the maximum accumulated volume of oil production in these areas must reach 15 million tons (until January 1, 2016 - 10 million tons). The amendment was introduced by Federal Law No. 325-FZ of November 28, 2015.

The export profitability coefficient has been established

The same Law No. 325-FZ clarified the procedure for calculating the base value of a unit of standard fuel (Eut), used in the formula for calculating the tax rate for the production of combustible natural gas (except associated) and gas condensate (Article 342.4 of the Tax Code of the Russian Federation). When calculating this coefficient from January 1, 2016, the Kgp coefficient characterizing export profitability will be used in the amount of 0.7317, however, for some mineral extraction tax payers it will be equal to 1. These are both organizations that own objects of the Unified Gas Supply System, and some organizations in in which the owners of the Unified Gas Supply System facilities directly and (or) indirectly participate.

Personal income tax

Zero rate when selling a share

The sale of a share in a Russian LLC with a holding period of more than five years is taxed at a rate of 0%. The norm (similar to the income tax) was introduced by Federal Law No. 395-FZ of December 28, 2010, but practically begins to operate only from January 1, 2016 (clause 17.2 of Article 217 of the Tax Code of the Russian Federation).

Property deduction when leaving an LLC

• upon sale of a share (part thereof) in the authorized capital of the company;
• upon leaving the company's membership;
• when transferring funds (property) to a participant in the event of liquidation of the company;
• when the nominal value of a share in the authorized capital of the company decreases;
• when assigning rights of claim under an agreement for participation in shared construction (under an investment agreement for shared construction or under another agreement related to shared construction).

Income subject to personal income tax can be reduced by the amount of actually incurred and documented expenses associated with the acquisition of this property (property rights). These are expenses in the amount of cash and (or) the cost of other property made as a contribution to the authorized capital when establishing a company or when increasing its authorized capital, and expenses for the acquisition or increase of a share in the authorized capital of the company.

If the costs of acquiring a share in the authorized capital of a company are not documented, a property tax deduction is provided in the amount of no more than 250,000 rubles per tax period (Article 220 of the Tax Code of the Russian Federation as amended by Federal Law No. 146-FZ of June 8, 2015).

Non-taxable income

A new item has been included in the list of income not subject to personal income tax. Income in the form of legal expenses reimbursed to the taxpayer on the basis of a court decision, provided for by civil procedural, arbitration procedural legislation, legislation on administrative proceedings, incurred by the taxpayer when considering a case in court, is not subject to personal income tax (clause 61 of article 217 of the Tax Code of the Russian Federation as amended by the Federal Law dated November 23, 2015 No. 320-FZ). The amendment came into force on November 23, 2015. Therefore, if the payment was made up to November 22, 2015 inclusive, and if the amount of personal income tax is allocated in the court decision, it should be withheld. If not allocated, inform the inspectorate using Form 2-NDFL about the impossibility of withholding tax no later than March 1, 2016.

Deflator coefficient for foreigners working under a patent

When calculating the fixed amount of the advance payment, which is paid by foreigners working in Russia on the basis of a patent, a deflator coefficient is used, the value of which in 2016 will be 1.514 (in 2015 - 1.307). The fixed payment is set at 1,200 rubles (clause 2 of Article 227.1 of the Tax Code of the Russian Federation). Taking into account the deflator coefficient, in 2016 you will need to pay 1817 rubles per month (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).

Social tax deductions

From January 1, 2016, an employee can receive social deductions for treatment and training from the employer upon written application. But you will still have to contact the inspectorate for a notification confirming your right to receive social deductions. They will be available starting from the month the employee applied (clause 2 of Article 219 of the Tax Code of the Russian Federation as amended by Federal Law No. 85-FZ of April 6, 2015). The notification form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11/473@.

Child deductions

From January 1, 2016, the amount of the deduction for a disabled child will increase, depending on who supports the child. For a parent, adoptive parent, spouse of a parent, the deduction will be 12,000 rubles per month. For a foster parent, guardian, trustee, spouses of a foster parent – ​​6,000 rubles per month (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation as amended by Federal Law No. 317-FZ of November 23, 2015). In 2015, such a deduction was provided in the amount of 3,000 rubles per month.

New amounts have also been established for deductions for disabled children under the age of 18, as well as full-time students, graduate students, residents, interns, students under the age of 24, if they are disabled people of group I or II.

The same Law No. 317-FZ increased the income limit, upon reaching which the deduction is not provided. From January 1, 2016, it will be 350,000 rubles (in 2015 – 280,000 rubles).

New form 3-NDFL

The new form, which must be applied starting with the 2015 report, takes into account changes in the tax rate on dividends, the specifics of taxation of income on transactions accounted for in an individual investment account, and the amount of profit of controlled foreign companies. It also reflects the new procedure for providing tax deductions, including social deductions for expenses on treatment and education (Order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/544@).

What has Law No. 113-FZ changed in the work of an accountant?

Federal Law No. 113-FZ of May 2, 2015 introduced significant changes to the legislation on personal income tax for employers - tax agents.

Accounting, reporting and tax liability

New quarterly reporting has been introduced. Based on the results of the first quarter, half a year and nine months, you must submit to the inspectorate a calculation of the calculated and withheld tax amounts in form 6-NDFL (Clause 2 of Article 230 of the Tax Code of the Russian Federation as amended by Law No. 113-FZ). The calculation is submitted no later than one month after the expiration of the reporting period. Annual calculation – no later than April 1 of the following year.

The report contains general information on all individuals who received income, on the amounts of accrued and paid income, deductions provided, and on calculated and withheld tax amounts.

The calculation is submitted in electronic form if the number of individuals who received income from the tax agent for the year is more than 25 people, if less than 25 people, you can report in paper form (paragraph 7, paragraph 2, article 230 of the Tax Code of the Russian Federation). This also applies to reporting in form 2-NDFL, which could be submitted on paper for up to 10 people.

Please note that from January 1, 2016, the period for reporting (in Form 2-NDFL) by a tax agent to the inspectorate about the amount of income from which it is impossible to withhold tax will increase. This information must be submitted no later than March 1 of the year following the expired tax period (clause 5 of Article 226 of the Tax Code of the Russian Federation as amended by Law No. 113-FZ) (before this date - no later than February 1).

In addition, Law No. 113-FZ introduced liability for failure to provide calculations of personal income tax amounts calculated and withheld by the tax agent. This will be a fine of 1,000 rubles for each full or partial month from the date established for its filing (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

In addition, the tax inspectorate, in case of failure to submit a calculation within 10 days after the deadline for its submission, will block the tax agent's bank accounts, including electronic means of payment (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

And for submitting documents containing false information (including in Form 2-NDFL), tax agents will be fined 500 rubles for each document (new Article 126.1 of the Tax Code of the Russian Federation). In this case, liability in the form of a fine of 200 rubles. for each unsubmitted document is retained (clause 1 of Article 126 of the Tax Code of the Russian Federation).

If an organization has separate divisions, the employees of these divisions must report to the tax office at their location.

This rule is applied by Russian legal entities that have separate divisions when submitting personal income tax calculations in form 6-NDFL and information on the income of individuals in form 2-NDFL (paragraph 4, clause 2, article 230 of the Tax Code of the Russian Federation). The largest taxpayers submit personal income tax reports at the place of registration as such, and if such employers have separate divisions, at the place of their registration or at the location of each separate division (paragraph 5, clause 2, article 230 of the Tax Code of the Russian Federation).

As for the payment of tax for employees of separate divisions, an amendment to paragraph three of paragraph 7 of Article 226 of the Tax Code was introduced by Federal Law No. 327-FZ of November 28, 2015. It is now legally established that when calculating tax, income paid both to employees of the unit and to third parties under civil contracts concluded by the unit on behalf of the organization is taken into account.

Deadlines for transferring personal income tax

From January 1, 2016, as a general rule, withheld personal income tax must be transferred no later than the date following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and temporary disability benefits (including sick leave for child care). The personal income tax withheld from these payments must be transferred to the budget no later than the last day of the month in which they were paid.

Date of actual receipt of income

• for business trips - the last day of the month of approval of the advance report (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). For example, excess daily allowance;
• when offsetting counter homogeneous claims, writing off a bad debt by a company - the corresponding date of offset or write-off (subclauses 4, 5, clause 1, article 223 of the Tax Code of the Russian Federation);
• in the form of material benefits from savings on interest on borrowed funds - the last day of each month during the period for which they were issued (subclause 7, clause 1, article 223 of the Tax Code of the Russian Federation). The date of payment of interest under the agreement now does not matter, just like the date of repayment of an interest-free loan.

Please note: the first date for receiving income in the form of material benefits from savings on interest for the use of borrowed funds under loan agreements, including interest-free loans issued before 2016, will be January 31, 2016. But if the loan is repaid before January 31, 2016, then there are no grounds for paying personal income tax on income in the form of material benefits received from saving on interest for the entire period of using borrowed funds under such an agreement.

New form of certificate 2-NDFL

To report employee income, starting with the report for 2015, a new form 2-NDFL has been developed. The form and procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@.

The new form 2-NDFL takes into account changes both in force in 2015 (investment tax deduction for the purchase of securities, reduction in the amount of personal income tax for fixed advance payments of foreigners working under a patent) and coming into force in 2016 (social deductions for treatment and training).

The new procedure spells out how to cancel a certificate - draw up a cancellation certificate with only information about the employee and company filled in.

Simplified taxation system

Changes to the simplified tax system

On January 1, 2016, Chapter 53.1 of the Labor Code comes into force, according to which private employment agencies have the right to provide services for the provision of labor to workers (personnel). Federal Law No. 116-FZ of May 5, 2014 established that private employment agencies carrying out such activities do not have the right to apply the simplified tax system (subclause 21, clause 3, article 346.12 of the Tax Code of the Russian Federation).

The deflator coefficient for the simplified tax system for 2016 is 1.329 (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).

It means that:

• the right to use the simplified tax system will be lost if in 2016 the taxpayer’s revenue exceeds 79.74 million rubles;
• To switch to the simplified tax system from 2017, revenue for the nine months of 2016 should be no more than 59.805 million rubles.

From January 1, 2016, regional authorities can reduce the rate for the simplified tax system with the object not only “income minus expenses”, but also with the object “income” in the range from 1% to 6% - depending on the categories of taxpayers (Article 346.20 of the Tax Code of the Russian Federation in edition of the Federal Law of July 13, 2015 No. 232-FZ).

Payers of a single tax under the simplified tax system will not take into account the VAT amounts allocated in the invoices issued by them either in income or expenses (clause 1 of article 346.15, clause 22 of article 346.16 of the Tax Code of the Russian Federation as amended by the Federal Law of April 6, 2015 No. 84-FZ). You will still have to pay VAT to the budget if an invoice is issued with the allocated tax amount.

The same Law No. 84-FZ abolished the ban on the use of the simplified tax system by organizations that have representative offices (separate divisions representing the interests of a legal entity and their protection). From 2016, only organizations with branches (separate divisions that perform all or part of the functions of a legal entity, including the functions of a representative office) will not be able to apply the simplified tax system (Article 346.12 of the Tax Code of the Russian Federation).

A single tax on imputed income

Changes to UTII

From January 1, 2016, the deflator coefficient for calculating UTII has been maintained at the 2015 level and amounts to 1.798 (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772 as amended by Order of the Ministry of Economic Development of Russia dated November 18, 2015 No. 854)

Insurance contributions to extra-budgetary funds

Tariffs and maximum base

The general rates of insurance contributions to extra-budgetary funds for 2016 have not changed.

From January 1, 2016, the income limit for which contributions to the Federal Social Insurance Fund of the Russian Federation are paid is:

• in the Federal Social Insurance Fund of the Russian Federation – 718,000 rubles;
• in the Pension Fund of the Russian Federation - 796,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265).

New reporting to the Pension Fund

The Federal Law of December 29, 2015 provides for a number of changes to pension legislation. Federal Law No. 27-FZ of April 1, 1996 “On individual (personalized) accounting in the compulsory pension insurance system” introduced clause 2.2 of Article 11, according to which the policyholder is obliged to submit a simplified report to the Pension Fund of the Russian Federation about each insured person working for him. From April 1, 2016, the Pension Fund will need to provide the following data for each employee:

• insurance number of an individual personal account;
• last name, first name and patronymic;

This requirement also applies to persons working under civil contracts, the remuneration for which is subject to insurance premiums.

You must report no later than the 10th day of the month following the reporting period - month, that is, monthly. For this purpose, paragraph thirteen of Article 1 of Law No. 27-FZ was amended, where the month was added as a reporting period for mandatory pension contributions.

The adoption of the amendments was conditioned by the establishment of a ban on indexation of pensions for working pensioners.

For failure to provide information, each insured person is subject to independent liability of 500 rubles. Collection is carried out by the PFR bodies in a manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 212-FZ, for the collection of arrears, penalties and fines on insurance pension contributions. Collection can be made by decision of the controllers at the expense of the policyholder’s funds in his bank accounts, or, in their absence, at the expense of cash or other property through the bailiff service.

Child benefits

On February 3, 2016, the Ministry of Labor of the Russian Federation released information that from February 1, 2016, some types of child benefits for families with children will be indexed.

The decision to index certain types of “children’s” benefits was made in pursuance of the Decree of the Government of the Russian Federation of January 28, 2016 No. 42.

The first group of benefits was indexed by 7% from February 1, 2016, that is, their indexation coefficient was 1.07.

The specific amounts of benefits are given in comparison by year.

Types of benefits	Payment amount in 2016, rubles	Payment amount in 2015, rubles
One-time benefit for women registered in medical institutions in the early stages of pregnancy
One-time benefit for the birth of a child
One-time benefit when placing a child in a family
One-time benefit for the pregnant wife of a military serviceman undergoing military service.
Monthly allowance for the child of a soldier undergoing military service upon conscription
Minimum monthly allowance for child care up to 1.5 years	2,908.62 (for the first child) 5,817.24 (for the second and subsequent children)	2,718.34 (for the first child) 5,436.67 (for the second and subsequent children)

Payments for accidents

But the monthly insurance payment in connection with an accident at work and occupational disease will be indexed by 6.4 percent (Resolution of the Government of the Russian Federation of December 1, 2015 No. 1299). The amount of monthly insurance payment for compulsory social insurance against accidents at work and occupational diseases, assigned before February 1, 2016, is subject to indexation.

The amount from which the size of the lump sum insurance payment for compulsory social insurance against industrial accidents and occupational diseases is calculated is:

• in January 2016 – 84,964.2 rubles;
• in February - December 2016 - 90,401.9 rubles.

The maximum monthly insurance payment for compulsory social insurance against industrial accidents and occupational diseases is:

• in January 2016 – RUB 65,330.0;
• in February – December 2016 – RUB 69,510.0. (Federal Law of December 14, 2015 No. 363-FZ).

Temporary disability benefits due to an industrial accident are limited to a maximum limit. It cannot be more than four amounts of monthly insurance payments (clause 2 of article 9 of the Federal Law of July 24, 1998 No. 125-FZ). Since in 2015 the maximum monthly insurance payment is 65,330.0 rubles. per month, then the maximum benefit amount in January 2016 will be 261,320 rubles. per month (RUB 65,330.0 × 4). In February - December 2016 - 278,040 rubles (69,510.0 rubles × 4).

Peculiarities of applying the tariff for accident insurance

Federal Law No. 116-FZ of May 5, 2014 established the specifics of the application of tariffs for social insurance against industrial accidents and occupational diseases in connection with the introduction at the legislative level of services for temporary provision of labor (personnel). In relation to personnel provided (transferred) under the contract, the rate of contributions for this type of insurance is applied in the amount of the rate, taking into account allowances and discounts, established by the receiving party. That is, when calculating the amount of contributions, the policyholder (the employer for the transferred personnel - a private recruitment agency) must take into account the information of the receiving party.

New in 2016

New deadline for payment of insurance premiums for injuries

Federal Law No. 394-FZ of December 29, 2015 established a single deadline for the payment of insurance premiums for injuries.

Until January 1, 2016, contributions had to be transferred according to deadlines depending on the type of contract with the insured person: if the contract is an employment contract, then within the period established for receiving (transferring) funds to pay wages for the past month, and if the contract is a civil law contract, within the period established by the FSS of the Russian Federation. Now, Article 22 of Law No. 125-FZ of July 24, 1998 states that contributions must be paid monthly no later than the 15th day of the calendar month following the calendar month for which contributions are calculated. If the payment deadline falls on a weekend or non-working holiday, the last day for payment is considered the next working day.

Administration of contributions for injuries

The same Law No. 394-FZ introduced amendments to the administration of insurance premiums for industrial accidents and occupational diseases.

Until January 1, 2016, policyholders were required to promptly notify the insurer of their reorganization or liquidation. After this date, policyholders - legal entities will inform the fund about the liquidation, change of address or name of separate divisions, the closure of bank accounts used by them, the termination of the powers of a separate division to maintain a separate balance sheet or to accrue benefits in favor of insured individuals. Individual policyholders will be required to notify the fund of a change of residence.

An obligation has been introduced to submit to the Federal Insurance Fund of the Russian Federation documents confirming the correctness of calculation, timeliness and completeness of payment (transfer) of contributions and the correctness of expenses for the payment of insurance coverage to the insured.

For failure to submit to the FSS of the Russian Federation the documents required for control, the policyholder will be fined 200 rubles for each document not submitted.

Responsibility for violation of deadlines for submitting reports to the Federal Social Insurance Fund of the Russian Federation has been changed.

Now the fine for lateness is calculated without increasing liability if the delay is more than 180 calendar days. It will be 5% of the amount of contributions accrued for payment for the last three months of the reporting (settlement) period, for each full or partial month from the date established for reporting, but not more than 30% of the specified amount and not less than 1000 rubles.

The fine for an individual who has entered into an employment contract with an employee conducting activities without registration as an insurer, provided for in paragraph 4 of paragraph 1 of Article 19 of the Law of July 24, 1998 No. 125-FZ, has been canceled.

A new fine of 200 rubles has been introduced for failure to comply with the procedure for submitting calculations for accrued and paid insurance premiums in electronic form.

Table of changes 2016

TAXES
The essence of the changes	Norm of the Tax Code of the Russian Federation		What happened in 2016	How it was in 2015
VALUE ADDED TAX
It has been clarified which lenses are exempt from VAT.	Article 149 “Transactions not subject to taxation (exempt from taxation)”, subparagraph 1 of paragraph 2	Sales of corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction) are not subject to VAT. (Changes were introduced by Federal Law No. 318-FZ of November 23, 2015, and come into force no earlier than one month from the date of its official publication and no earlier than the 1st day of the next VAT tax period).			VAT was not assessed on the sale of glasses, lenses and frames for glasses (with the exception of sunglasses). Inspections assessed additional VAT to companies that sold lenses with a sun protection effect that corrected vision.
The contract to confirm the zero rate can be drawn up in the form of several documents.	Article 165 “Procedure for confirming the right to receive a refund when taxed at a tax rate of 0 percent”	The contracts that are needed to confirm the zero export rate do not have to be drawn up as one document signed by the parties. This can be several documents. For example, the buyer sends a letter of order, and the seller issues an invoice in response. The main thing is that it should be clear from these documents that the parties have agreed on all the terms of the transaction. In addition, the documents must contain information about the subject, participants and conditions of the transaction - including the price and timing of its execution. (new clause 19 introduced by Federal Law No. 323-FZ dated November 23, 2015).			The code said nothing about what the contract should be. Therefore, inspectors often denied companies a zero rate when they presented a contract in the form of several documents formalizing the transaction.
INDIVIDUALS INCOME TAX
The concept of personal income tax calculation (form 6-NDFL) has been introduced.	Article 80 “Tax return”, paragraph 1	The calculation of the amounts of personal income tax calculated and withheld by the tax agent is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of income accrued and paid to them, tax deductions provided, about calculated and withheld amounts of tax, as well as other data serving as the basis for calculating tax. (Introduced by Federal Law No. 113-FZ dated 02.05.2015, comes into force on 01.01.2016).			This norm did not contain the concept of calculating personal income tax.
If you do not submit Form 6-NDFL, the inspectorate will seize the account	Article 76 “Suspension of transactions on bank accounts, as well as electronic money transfers of organizations and individual entrepreneurs”	The inspectorate has the right to decide to block the account of a tax agent, including if he does not submit Form 6-NDFL to the inspectorate within 10 days after the deadline for submitting this form. The decision to block the account is canceled no later than one day following the day when the personal income tax payment is submitted. (New clause 3.2 was introduced by Federal Law No. 113-FZ dated 02.05.2015, comes into force on 01.01.2016).			There was no Form 6-NDFL and there were no sanctions for not submitting it.
Reimbursed legal expenses are exempt from personal income tax	Article 217 “Income not subject to taxation (exempt from taxation)”	The list of non-taxable payments has been supplemented with one more. This is the amount of legal expenses reimbursed to an individual by a court decision. Legal expenses are state fees and costs associated with the consideration of the case. (new clause 61 of the Tax Code of the Russian Federation was introduced by Federal Law dated November 23, 2015 No. 320-FZ, comes into force on January 1, 2016).			Among the payments that are not subject to personal income tax, there was no compensation for legal expenses.
The income limit for the “children’s” deduction and the amount of the deduction for a disabled child have been increased	Article 218 “Standard tax deductions”, subparagraph 4 of paragraph 1	The standard personal income tax deduction for a disabled child has been increased to 12,000 rubles. A tax deduction in this amount is received by parents, spouses of parents and adoptive parents in relation to: Disabled child under 18 years of age; A full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II. Guardians, trustees, adoptive parents and their spouses who support such children are entitled to a deduction of 6,000 rubles. The amount of income upon reaching which deductions stop has been increased to 350,000 rubles. (Amendments made by Federal Law No. 317-FZ dated November 23, 2015).			A deduction for a disabled child was provided in the amount of 3,000 rubles. The income limit up to which deductions are allowed was 280,000 rubles.
The period of ownership of real estate has been extended, during which income from the sale of this property is exempt from personal income tax.	New article introduced	Income from the sale of real estate is not subject to personal income tax, provided that the property sold was owned by a person for at least 5 years. This is a general rule. The exception is cases when ownership of the object is obtained: By inheritance or under a gift agreement from a family member and (or) close relative; As a result of privatization; As a result of the transfer of property under a lifelong maintenance agreement with dependents. In such cases, the minimum period is 3 years. If the object was sold before the minimum period had expired, then the income from its sale is subject to personal income tax. When calculating tax, the following rule must be taken into account. The tax base (the amount on which the tax is calculated) should not be less than the cadastral value of the property multiplied by a factor of 0.7. If the property is sold cheaper, personal income tax must be paid on the product of the cadastral value and a coefficient of 0.7. If you sell it for more, personal income tax is paid on the amount of actual income. These rules do not apply if the cadastral value of the object being sold has not been determined as of January 1 of the year in which state registration of the transfer of ownership of the object was carried out. Subjects of the Russian Federation, by their laws, can reduce the five-year period of ownership of real estate. They also have the right to reduce the percentage of the cadastral value of the property with which the income received by the seller is compared for personal income tax purposes. (This article was introduced by Federal Law No. 382-FZ of November 29, 2014, and applies to property acquired after January 1, 2016).			Previously, in order to ensure that the income of an individual - a tax resident of the Russian Federation from the sale of real estate is not subject to personal income tax, the minimum period of ownership of the property was 3 years. It does not matter how this object was obtained.
Deductions for treatment and training can be obtained not only from the inspectorate, but also from the employer.	Article 219 “Social tax deductions”, paragraph 2	The employee has the right to receive deductions for treatment and training before the end of the year from the employer. In order to receive a deduction, the employee must submit to the employer: Written statement; Confirmation of the right to receive a deduction issued by the inspectorate. The employer provides the deduction starting from the month when the employee submitted the application along with the notice. The procedure for obtaining such confirmation is now also spelled out in the code. You must submit an application and documents confirming your right to deduction to the inspectorate. Within 30 days, the Federal Tax Service must issue a notice of the right to deduction. If, after a person applies to an employer to receive deductions, the employer withholds tax without taking into account deductions, he must return to the individual the amount of this over-withheld tax. It happens that at the end of the year, the amount of income an employee receives in the company turns out to be less than the amount of deductions. In this case, the employee can receive social tax deductions from the Federal Tax Service. To do this, you need to draw up a personal income tax declaration and submit it to the inspectorate along with documents confirming the right to the deduction. (Amendments made by Federal Law No. 366-FZ of November 24, 2014, come into force on January 1, 2016).			Deductions for treatment and training were provided only by the inspectorate. The deduction could be received after the end of the year in which the person spent money on treatment or education.
Several grounds have been added for receiving a property deduction.	Article 220 “Property tax deductions”, subparagraph 1 of paragraph 1	In addition to cases of sale of property, shares in it, shares in the authorized capital and assignment of rights under contracts related to shared construction, a property deduction can also be obtained in the following situations: Upon leaving the company's membership; When transferring funds (property) to a participant in a liquidated company; When the nominal value of a share in the authorized capital of the company decreases.			Property deduction was not provided upon withdrawal from the company, upon transfer of property to a participant in a liquidated company, or upon reduction of the nominal value of the share.
The list of situations where taxable personal income tax income can be reduced by the amount of expenses instead of receiving a property deduction has been added.	Article 220 “Property tax deductions”, subparagraph 2 of paragraph 2	Situation 1. An LLC participant leaves the company. When a participant leaves the company, he is paid the actual value of the share. This is taxable income. It can now be reduced by the amount of actually incurred and documented expenses associated with the acquisition of a share in the authorized capital. Costs may include:			Previously, the issue of accounting for expenses in this case was considered controversial. The Ministry of Finance proposed to pay personal income tax on the entire amount received by the participant upon leaving the company.
		Situation 2. The company is liquidated and the property is transferred to the participant. The value of property is subject to personal income tax. When calculating the amount of tax, the costs incurred by the participant in connection with the acquisition of this property can be deducted from the value of the property. The amount of contribution to the authorized capital when establishing a company or when increasing its authorized capital; Expenses for the acquisition or increase of a share in the authorized capital of the company.			It was believed that personal income tax should be levied on the entire value of property transferred to a participant during the liquidation of the company. A different point of view had to be proven in court.
		Situation 3. The nominal value of the participant's share decreases. In this case, the participant receives income if the amount by which the share is reduced is returned to him. Now, when calculating tax, this income can be reduced by expenses associated with the acquisition of this share. Expenses that can be used to reduce such income may include: The amount of contribution to the authorized capital when establishing a company or when increasing its authorized capital; Expenses for the acquisition or increase of a share in the authorized capital of the company. Please note: expenses must be taken into account in proportion to the decrease in the authorized capital. If the authorized capital of the company was previously increased due to the revaluation of assets, expenses are taken into account in the amount of payment to the company participant exceeding the amount of the increase in the nominal value of his share as a result of the revaluation of assets.			The official position was that personal income tax must be paid on the entire amount that was returned to the participant when his share was reduced.
The amount of property deduction has been established in the event that there are no documents confirming the costs of acquiring a share.		If there are no documented expenses for the acquisition of a share in the authorized capital, a property deduction is provided in the amount of income received by the founder as a result of termination of participation in the company, but not more than 250,000 rubles per year. (Amendments made by Federal Law No. 146-FZ dated 06/08/2015).			In this case, no property deduction was provided.
The date of actual receipt of income in various situations is determined.	Article 223 “Date of actual receipt of income”, paragraph 1	The date of actual receipt of income is defined as the day: Purchase of goods (work, services), purchase of securities - upon receipt of income in the form of material benefits. If payment for acquired securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the acquired securities; Offsetting counter similar claims; Write-off of bad debt from the organization’s balance sheet in accordance with the established procedure; The last day of the month in which the advance report is approved after the employee returns from a business trip; The last day of each month during the period for which borrowed funds were provided, upon receipt of income in the form of material benefits obtained from savings on interest when receiving borrowed funds.			To calculate the amount of material benefit from loans (credits), it was necessary to know the date of payment of interest - this day was considered the day of actual receipt of income. For other situations (travel allowances, offsets), the date of actual receipt of income was not established.
It has been clarified that personal income tax on dividends must be calculated not on an accrual basis, but separately for each amount.	Article 226 “Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents”, paragraph 3	All income subject to personal income tax at a rate of 13 percent is calculated during the tax period on an accrual basis, taking into account the amount of tax withheld in previous months of the same tax period. Tax amounts on income taxed at other rates are determined separately for each such amount, that is, not on an accrual basis. The same principle (that is, without determining the amount of income on an accrual basis) applies to income received from equity participation. (Amendments made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			Until January 1, 2015, this was obvious due to the fact that these incomes were taxed before that date at a rate of 9 percent based on paragraph 4 of Article 224 of the Tax Code of the Russian Federation. As of 01/01/2015, this clause is no longer in force. That is, the income of individuals - tax residents of the Russian Federation, received from equity participation in an organization, began to be taxed at a general rate of 13 percent. Therefore, now in relation to them in paragraph. 1 clause 3 art. 226 of the Tax Code of the Russian Federation separately states that they are determined not by an accrual total during the tax period, but separately for each amount.
The deadline for reporting the impossibility of withholding personal income tax has been changed	Clause 5 of Article 226 “Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents"	The tax agent is obliged to inform the taxpayer and the inspectorate at the place of his registration about income from which personal income tax is not withheld no later than March 1 of the year following the expired tax period in which the relevant circumstances arose. (Amendments made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			It was necessary to report that personal income tax was not withheld no later than one month from the end of the tax period in which the relevant circumstances arose.
The withheld personal income tax must be transferred no later than the date following the day the income was paid.	Clause 6 of Article 226 “Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents"	Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer. The exceptions are benefits for temporary disability (including benefits for caring for a sick child) and vacation pay. Personal income tax on such payments must be transferred no later than the last day of the month in which they were made. (Amendments made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			The date of transfer of personal income tax to the budget depended, for example, on the day the tax agent received funds from the bank, transferred from his account to the account of an individual, or the individual actually received income.
It became clear where to pay personal income tax on income under civil contracts concluded by separate divisions.	Article 226 “Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents”, paragraph 7	Personal income tax on the income of an employee of a separate division must be paid at the place of registration of this division. With regard to income under civil contracts concluded with individuals by a separate division on behalf of the company, personal income tax is also paid at the location of the division.			The question of where to transfer personal income tax - at the place of registration of the parent organization or a separate division - was controversial. The Tax Code said nothing about this.
It has been determined where and when to submit 2-NDFL and 6-NDFL.	Clause 2 of Article 230 “Ensuring compliance with the provisions of this chapter”	In addition to Form 2-NDFL, tax agents must submit Form 6-NDFL to the inspectorate. 6-NDFL is provided for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period. Tax agents - Russian companies with separate divisions, submit forms 2-NDFL and 6-NDFL in relation to individuals who received income from these branches to the inspectorate at their location. The largest taxpayers submit 2-NDFL and 6-NDFL to the Federal Tax Service at the place of registration as the largest taxpayer or to the inspectorate at the place of registration of such a taxpayer for the corresponding separate division (separately for each division). Individual entrepreneurs who are registered with the inspectorate as payers of UTII and (or) PSN, submit 2-NDFL and 6-NDFL at the place of their registration in connection with the implementation of activities subject to these taxes. 2-NDFL and 6-NDFL are submitted in electronic form via telecommunication channels. If there are fewer than 25 individuals who received income during the tax period, these forms can be submitted on paper. (Amendments made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			There was no Form 6-NDFL. Only 2-personal income tax had to be submitted. This certificate could be submitted in paper form only if the number of individuals who received income during the tax period was less than 10 people.
The procedure for crediting and returning personal income tax on income received outside the Russian Federation has been determined.	Article 232 “Elimination of double taxation”	If an international treaty provides for a tax offset in the Russian Federation, such offset is carried out by the tax authority in the following order. The offset is made at the end of the tax period on the basis of the declaration submitted by the individual. It indicates the amount of tax paid in a foreign country to be offset. The offset is possible within three years after the end of the tax period in which such income was received. Documents confirming the amount of income received in a foreign country and the tax paid on this income in a foreign country are attached to the tax return. Documents must be issued and certified by the authorized body of that state. In addition, a notarized translation into Russian is required. Instead, the taxpayer has the right to submit a copy of the tax return submitted by him in a foreign country, and a copy of the tax payment document and their notarized translation into Russian. The article also defines the procedure for exemption from payment (withholding) of tax at the source of payment of income in Russia or the return of previously withheld tax in the Russian Federation in a situation where an international treaty provides for complete or partial exemption from taxation in the Russian Federation for any types of income of individuals that are taxable residents of a foreign state with which an agreement has been concluded. (Changes are provided for by Federal Law No. 146-FZ dated 06/08/2015, come into force on 01/01/2016).			The procedure for offset and refund was not prescribed in the Tax Code.
INCOME TAX
The cost criterion for recognizing property as depreciable has been changed.	Article 256 “Depreciable property”, paragraph 1	Depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles.			Depreciable property was recognized as property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.
The cost limit for recognizing property as a fixed asset has increased.	Article 257 “Procedure for determining the value of depreciable property”, paragraph 1	Fixed assets are understood as part of the property used as means of labor for the production and sale of goods or for the management of an organization with an initial cost of more than 100,000 rubles. (Changes are provided for by Federal Law No. 150-FZ dated 06/08/2015 and apply to property put into operation from 01/01/2016).			OS was recognized as property with an original cost of more than 40,000 rubles.
The accounting for interest on ruble debt obligations for controlled transactions has changed.	Article 269 “Features of accounting for interest on debt obligations for tax purposes”, paragraph 1.2	If a debt obligation issued in rubles arose from a controlled transaction, then when calculating income tax, the interest limits are: For the period from January 1 to December 31, 2015 - from 0 to 180 percent of the key rate of the Central Bank of the Russian Federation; For ruble obligations arising from transactions that are not controlled, the maximum interest rate has not changed. (Changes were introduced by Federal Law No. 32-FZ dated 03/08/2015; subclause 1 of clause 1.2 of Article 269 of the Tax Code of the Russian Federation applies to legal relations that arose from January 1, 2015).			The following intervals of maximum interest rates on debt obligations issued in rubles were established: Starting from January 1, 2016 - from 75 to 125 percent of the refinancing rate of the Central Bank of the Russian Federation.
The procedure for calculating income tax on dividends has been clarified.	Article 275 “Features of determining the tax base for income received from equity participation in other organizations”, paragraph 6	It is clarified that if the recipients of income in the form of dividends paid by a foreign organization acting in the interests of third parties are residents of the Russian Federation (individuals or companies), then the amount of tax withheld on the payment of dividends is determined by the formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation . In other words, the procedure for paying income tax on dividends is determined by the recipient. If dividends are received by a resident of the Russian Federation, the tax is calculated according to paragraph 5 of Article 275 of the Tax Code of the Russian Federation. If a non-resident, then tax is withheld from the amount paid. (Amendments made by Federal Law No. 326-FZ dated November 28, 2015, come into force on January 1, 2016).			It was established that when paying dividends to a foreign company or non-resident individual, income tax must be withheld from the amount paid.
The revenue limit for quarterly advance payments has been increased.	Article 286 “Procedure for calculating tax and advance payments”, paragraph 3	Organizations whose sales income over the previous four quarters did not exceed an average of 15 million rubles for each quarter pay only quarterly advance payments based on the results of the reporting period. (Changes are provided for by Federal Law No. 150-FZ dated 06/08/2015, come into force on 01/01/2016).			The revenue limit was 10 million rubles.
EXCISE
A new type of excisable goods has appeared - middle distillates.	Article 181 “Excisable goods”, subparagraph 11 of paragraph 1	Household heating fuel has been replaced with “middle distillates”. This concept includes not only heating oil, but also marine fuel.			Among the excisable goods, this norm included household heating fuel.
A procedure has been established for issuing registration certificates for an organization that sells middle distillates.	A new article has been introduced.	A new article 179.5 “Certificate of registration of an organization carrying out operations with middle distillates” has been introduced. This norm establishes the procedure for issuing certificates of registration of an organization performing operations with middle distillates. To obtain a certificate, a company must submit an application for a certificate to the inspectorate. The complete package of documents depends on the type of operation with middle distillates. For example, in relation to water vessels, it is necessary to submit copies of documents confirming the right of ownership, possession, or use of the vessel. (Amendments made by Federal Law dated November 23, 2015 No. 323-FZ).			There was no concept of “middle distillates” in the Tax Code.
	Article 181 “Excisable goods”, subparagraph 10 of paragraph 1	The concept of straight-run gasoline has been clarified. (Amendments made by Federal Law No. 323-FZ dated November 23, 2015).
The list of objects subject to excise taxes has been replenished.	Article 182 “Object of taxation”, paragraph 1	(Amendments made by Federal Law No. 323-FZ dated November 23, 2015).
It has been established how to calculate the tax base for middle distillates.	Article 187 “Determination of the tax base for the sale (transfer) or receipt of excisable goods”	The article has been supplemented with paragraphs 11 - 13, which establish how to calculate the tax base when receiving and selling middle distillates. (Amendments made by Federal Law No. 323-FZ dated November 23, 2015).
The rules for applying deductions for middle distillates have been determined.	Article 200 “Tax deductions”	The article has been supplemented with paragraphs 22 - 24, which establish the procedure for applying deductions for middle distillates. (Amendments made by Federal Law No. 323-FZ dated November 23, 2015).
Excise tax rates have changed.	Article 193 “Tax rates”	Excise tax rates have been established for 2016-2017. Excise tax rates on low-strength alcohol, tobacco products and cars have increased. The increase also applies to rates on wine (except wine with a protected geographical indication or designation of origin), beer, cigarettes, cars with an engine power over 90 hp. The excise tax rate on straight-run gasoline and motor oils has been reduced. The rate for class 5 gasoline has increased. It is equal to 7,530 rubles. for 1 ton. For gasoline that does not correspond to this class, the rate has also increased - 10,500 rubles. for 1 t. The rate has been reduced for wines that have a protected geographical indication or appellation of origin. In 2016 it will be 5 rubles, and for sparkling wines - 13 rubles. per liter The excise tax on other wines and sparkling wines will be 9 and 26 rubles. per liter respectively. (Amendments made by Federal Law No. 323-FZ dated November 23, 2015).			Some bet sizes were different.
MINERAL EXTRACTION TAX
The mined minerals include ligature gold.	Article 337 “Extracted mineral resources”, subparagraph 13 of paragraph 2	Mined minerals include, among other things, alloy gold (an alloy of gold with chemical elements, spot or native gold), which complies with the national standard (technical conditions) and (or) the standard (technical conditions) of the taxpayer organization. It is clarified that standard losses in the extraction of these minerals are recognized as losses of precious metals according to mandatory accounting data that arise during the extraction of such metals from primary (ore), placer and technogenic deposits, within the limits of loss standards approved in the manner determined by the Government of the Russian Federation. (Amendments made by Federal Law No. 319-FZ dated November 23, 2015).			The article did not mention ligature gold. It also did not say what is meant by standard losses.
SIMPLIFIED TAX SYSTEM
The rate when applying the simplified tax system with the object “income” can be changed by constituent entities of the Russian Federation.	Article 346.20 “Tax rates”, paragraph 1	The laws of the constituent entities of the Russian Federation can establish tax rates ranging from 1 to 6 percent, depending on the categories of taxpayers. In some cases there may even be a zero rate. (Changes are provided for by Federal Law No. 232-FZ dated July 13, 2015, come into force on January 1, 2016)			The rate for the simplified tax system with the object “income” was the same - 6 percent.
The rate for the simplified tax system with the object “income minus expenses” may be reduced in relation to 2017-2021.	Article 346.20 “Tax rates”, paragraph 3	It has been established that for the periods 2017 - 2021, the tax rate can be reduced to 3 percent if the object of taxation is income reduced by the amount of expenses. At the same time, tax rates can be set depending on the categories of taxpayers and types of business activities. (Changes are provided for by Federal Law No. 232-FZ dated July 13, 2015, and come into force on January 1, 2016).			For the periods 2017 - 2021, the tax rate may be reduced: up to 4 percent if the object of taxation is income; up to 10 percent if the object of taxation is income reduced by the amount of expenses. At the same time, tax rates cannot be lower than 3 percent and can be differentiated depending on the categories of taxpayers.
TRANSPORT TAX
	Article 363 “Procedure and deadlines for payment of tax and advance payments of tax”, paragraph 1	The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period. (Changes are provided for by Federal Law No. 320-FZ dated November 23, 2015).
PROPERTY TAX OF ORGANIZATIONS
It's not just the owners who have to pay property taxes on real estate.	Subclause 3 of clause 12 of Article 378.2 Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects	An object of real estate is subject to taxation by the owner of such an object or by an organization that owns such an object with the right of economic management, unless otherwise provided by Articles 378 and 378.1 of the Tax Code of the Russian Federation. (Changes are provided for by Federal Law No. 382-FZ of November 29, 2014, and come into force on January 1, 2016).			An object of real estate is subject to taxation by the owner of such an object, unless otherwise provided by Articles 378 and 378.1 of the Tax Code of the Russian Federation.
Reporting periods for tax on retail and office buildings	Clause 2 of Article 379 “Tax period. Reporting period"	The reporting periods for taxpayers calculating tax based on cadastral value are the first, second and third quarters of the calendar year. (Amendments made by Federal Law No. 327-FZ dated November 28, 2015, come into force on January 1, 2016).
LAND TAX
The tax payment deadline for individuals has been changed.	Article 397 “Procedure and deadlines for payment of tax and advance payments of tax”, paragraph 1	Land tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.
PROPERTY TAX FOR INDIVIDUALS
The tax payment deadline has been changed.	Article 409 “Procedure and deadlines for payment of tax”, paragraph 1	Property tax for individuals is paid no later than December 1 of the year following the expired tax period. (Amendments made by Federal Law No. 320-FZ dated November 23, 2015).
INSURANCE PREMIUMS AND PAYMENTS
The essence of the changes	new document	What happened in 2016			How it was in 2015
The maximum base for calculating contributions to the Social Insurance Fund has been increased.	Decree of the Government of the Russian Federation dated November 26, 2015 No. 1265, comes into force on January 1, 2016.	Since 2016, the maximum base for calculating contributions to compulsory social insurance in case of temporary disability and in connection with maternity paid to the Social Insurance Fund is 718,000 rubles. The accrual rate has not changed. With cumulative payments accrued since the beginning of the year that do not exceed 718,000 rubles, you must pay contributions to the Social Insurance Fund in the amount of 2.9 percent.			The maximum base for calculating insurance contributions to the Social Insurance Fund was 670,000 rubles.
The maximum base for calculating contributions to the Pension Fund has become larger.		Since 2016, the maximum base for calculating insurance contributions to the Pension Fund of Russia is 796,000 rubles. The rate for calculating contributions is kept at 22 percent up to the maximum value of the base for calculation and 10 percent above the maximum value.			The maximum base for calculating insurance contributions to the Pension Fund was 711,000 rubles.
The indexation coefficient for monthly payments for accident insurance has been increased.	Decree of the Government of the Russian Federation dated December 1, 2015 No. 1299	From February 1, 2016, the indexation coefficient of the monthly insurance payment for compulsory social insurance against accidents at work and occupational diseases, assigned before February 1, 2016, is 1.064. This means that the maximum monthly insurance payment, taking into account indexation, is 72,639.28 rubles (68,270 rubles x 1.064).
Contribution rates for accident insurance have not changed.	Federal Law of December 14, 2015 No. 362-FZ	Let us remind you that the rates of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are established by Federal Law No. 179-FZ of December 22, 2005. The size of the rates - from 0.2 to 8.5 percent - depends on the main type of economic activity and the class of professional risk.
It has been established how to pay contributions for injuries when providing personnel.	Changes to Art. 22 of Law No. 125-FZ were introduced by Federal Law dated 05.05.2014 No. 116-FZ	Insurers who temporarily send their workers under an agreement on the provision of labor for workers (personnel) to work for another legal entity or individual entrepreneur (hereinafter referred to as the receiving party), pay insurance premiums from the earnings of the temporarily sent workers based on the insurance tariff determined in accordance with the main type of economic activity. activities of the receiving party. And also from premiums and discounts to the insurance rate, established taking into account the results of a special assessment of working conditions at the workplaces where temporarily assigned workers actually work. The receiving party provides the insured with information about its main type of economic activity, the results of a special assessment of working conditions in the workplace and other information necessary to determine the insurance rate and establish premiums and discounts to the insurance rate.			The legislation did not regulate the procedure for providing personnel. Accordingly, the rules for calculating insurance premiums when providing personnel were not prescribed.
DEFLATING COEFFICIENTS
The essence of the changes	new document	What happened in 2016			How it was in 2015
For UTII, the deflator coefficient has not changed.	Order of the Ministry of Economic Development of Russia dated November 18, 2015 No. 854	Deflator coefficient K1 is equal to 1.798 Deflator coefficient K1 is used when calculating the single tax on imputed income. When calculating the amount of UTII for tax periods, the basic yield must be multiplied by the K1 coefficient corresponding to the current year.
For personal income tax, the deflator coefficient has been increased.		The deflator coefficient is 1.514. This coefficient is taken into account when calculating the fixed advance payment, which is paid by foreigners working in Russia on the basis of a patent (clause 3 of Article 227.1 of the Tax Code of the Russian Federation). The advance payment is equal to 1200 rubles (clause 2 of article 227.1 of the Tax Code of the Russian Federation). This means that in 2016 the advance payment without taking into account the regional coefficient will be 1816.80 rubles.			The deflator coefficient for personal income tax was 1.307.
For the simplified tax system, the deflator coefficient has been increased.		The deflator coefficient is 1.329. The maximum amount of income received at the end of the reporting (tax) period, at which the taxpayer loses the right to use the simplified tax system, is multiplied by this coefficient. It amounts to 60 million rubles (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). This means that the limit in 2016 is 79,740,000 rubles. The amount of income for 9 months is also indexed, at which the company has the right to switch to this special regime - 45 million rubles (clause 2 of Article 346.12 of the Tax Code of the Russian Federation). This maximum in 2016, taking into account the coefficient, will be 59,805,000 rubles (45,000,000 rubles x 1.329).			The deflator coefficient for the simplified tax system was equal to 1.147.
For PSN, the deflator coefficient is increased.	Order of the Ministry of Economic Development of the Russian Federation dated October 20, 2015 No. 772	The coefficient is 1.329. The coefficient is taken into account when the constituent entities of the Russian Federation determine the maximum amount of annual income that an individual entrepreneur can potentially receive (clause 9 of Article 346.43 of the Tax Code of the Russian Federation). In accordance with paragraph 7 of Article 346.43 of the Tax Code of the Russian Federation, it cannot exceed 1 million rubles. Taking into account the coefficient, this amount should not exceed 1,329,000 rubles (1,000,000 rubles x 1.329).			The deflator coefficient for PSN was equal to 1.147.
A deflator coefficient for the trade tax has been established.	Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772	The coefficient is set at 1.154. The fee rate for activities related to organizing retail markets is multiplied by it. It cannot exceed 550 rubles per 1 square meter of retail market area (clause 4 of article 415 of the Tax Code of the Russian Federation). Taking into account the coefficient in 2016, this rate should be no more than 634.70 rubles (550 rubles x 1.154).			The deflator coefficient for 2015 was not established.
The property tax ratio has increased.	Order of the Ministry of Economic Development of the Russian Federation dated October 20, 2015 No. 772	The property tax coefficient is 1.329. It is taken into account when determining the tax base based on the inventory value of the taxable item. The tax base is determined for each taxable item as its inventory value, calculated taking into account the deflator coefficient based on the latest data on inventory value submitted to the tax authorities before March 1, 2013 (Article 404 of the Tax Code of the Russian Federation).			The deflator coefficient for property taxes was 1.147.
FINES, SANCTIONS
The essence of the changes	Code norm	What happened in 2016			How it was in 2015
The fine for failure to pay for damage to roads by heavy trucks over 12 tons has been reduced.	Article 12.21.3 of the Code of Administrative Offenses of the Russian Federation “Failure to comply with the requirements of the legislation of the Russian Federation on payment of payment for compensation for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons”	For drivers of vehicles owned by foreign carriers and for owners of vehicles, with the exception of vehicles owned by foreign carriers, the fine is 5,000 rubles. And for a repeated violation - 10,000 rubles. In addition, it has been established that liability for failure to pay a fee for damage to roads does not arise if, at the time of consideration of the case, the vehicle has traveled no more than 50 km from the border of the Russian Federation, and the payment was paid even before the consideration of the case. (Amendments made by Federal Law No. 378-FZ dated December 14, 2015).			The administrative fine for failure to pay for damage to roads was provided in the following amounts: For the driver of a vehicle - 5,000 rubles; For officials responsible for the movement of the specified vehicle - 40,000 thousand rubles (for repeated violation - 50,000 rubles); For individual entrepreneurs - 40,000 rubles (for repeated violation - 50,000 rubles); For legal entities - 450,000 rubles (for repeated violation - 1 million rubles).
Sanctions have been established for failure to submit Form 6-NDFL.	Article 126 of the Tax Code of the Russian Federation “Failure to provide the tax authority with information necessary for tax control”	Failure by a tax agent to submit calculations of personal income tax amounts within the prescribed period results in a fine of 1,000 rubles for each full or partial month from the date established for its submission. (Clause 1.2 was introduced by Federal Law No. 113-FZ dated 02.05.2015, comes into force on 01.01.2016).			There was no Form 6-NDFL, and no responsibility either.
Sanctions have been introduced for tax agents submitting documents with false information.	A new article has been introduced into the Tax Code.	If a tax agent submits documents with false information to the inspectorate, he will face a fine of 500 rubles for each such document. A tax agent is exempt from liability if he independently identifies errors and submits updated documents to the Federal Tax Service before the tax agent learns that the inspectorate has discovered that the information contained in the documents submitted to him is unreliable. (Amendments made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			There was no provision for liability for submitting documents with false information.