Accounting changes in the year for organizations. Introduced a tax deduction for independent assessment of qualifications
Effective July 1, 2017. Here the measures have been significantly tightened. Now, buses manufactured more than 10 years ago are not allowed to take such an important event. Vehicles of a "younger" age, in addition to the established requirements for technical condition, must be equipped with a tachograph and the GLONASS satellite system.
Reason: Decree No. 652 of June 30, 2015 “On Amending Certain Acts of the Government of the Russian Federation regarding Improving the Rules for Organized Transportation of a Group of Children by Bus”.
Concerning the transportation of children in passenger cars, changes in traffic rules also appeared: now child seats can only be installed in the rear seat. Accordingly, children under seven years of age can only travel in cars in the back seat. At the same time, they must be fixed in the restraint, which must correspond to the parameters of the child.
And now attention: this innovation makes it clear that children cannot be in the front seateven if the child seat is installed there. Until January 1, this moment remained unworked. Now, the decision strictly indicates the place where it is allowed to install a child seat, and the fact that a child is not allowed to be transported without it.
Accordingly, it is no longer possible to land your child next to the driver - a fine of 3,000 rubles. For leaving a child unattended in the passenger compartment - a fine of 500 rubles.
Inspection: 2017 innovations
According to the new law, now all vehicles must be inspected, regardless of purpose. Penalty for lack of inspection will be from 500 to 800 rubles, but this is only the first time.
The second hit threatens the driver with a larger fine (5,000 p.), Or deprivation of rights for a period of 1-3 months.
However, the government also provided for some changes to the maintenance procedure. First of all, this was reflected in the prices. According to the new bill, the prices for passing MOT will have two redistributions: maximum and minimum.
Car rental by officials
Effective January 1, 2017.Until the beginning of 2017, officials could lease or rent cars with a capacity of more than 200 hp. and worth more than 2.5 million rubles, but not with budget money. That is, they could buy an expensive car at their own financial means and use it as a worker. Now, these restrictions are also on personal finances. Now,officials cannot even buy or rent a powerful car for their own money. Moreover, even moving in a taxi with a power of more than 200 hp will become a violation of the law for them.
Reason: Decree “On supplementing the requirements for certain types of goods, work, services procured by state bodies and state extra-budgetary funds”. The bill was signed by Dmitry Medvedev on December 5, 2016 and entered into force on January 1, 2017.
Interesting infographic:
Tinting
Effective January 1, 2017.One of the most painful topics for car owners is the punishment for tinting. However, the government does not make concessions and does not soften its demands. Quite the contrary - the fine for tinting has been increased and measures have been tightened with repeated violation.
So if, until 2017, the car owner could simply remove the film from the windows in the presence of the traffic police officer and calmly move on, now this maneuver can no longer get off. The Duma has developed a whole algorithm of punitive measures for lovers of darkness in the cabin:
- On first hit - a fine of 500 p. To remove the film in this case is already useless. The indicated amount will still have to be paid.
- The second hit is a fine of 5000 r.
- The third hit is a deprivation of rights for a period of 2-6 months.
Thus, the most avid tinting lovers can be left without rights for six months.
CTP policies in 2017
Concerning CTP policies for 2017, it is provided immediately three innovations:
Effective January 1, 2017 the law, according to which all insurance companies must provide their customers with the opportunity registration of CTP insurance policies in electronic form. This should greatly facilitate the procedure for obtaining insurance and eliminate the habitual imposition of various additional services.
If the insurance company does not provide such a service, then it may incur a fine of 300,000 rubles. The bill is designed for 6 months.
If during this period the situation with obtaining insurance does not improve, then the government promises to monopolize the entire system. This means that there will be one company that will specialize only in the issuance of insurance policies. Other insurance companies will only be intermediaries between this company and car owners.
Ground of decision: Federal Law of June 23, 2016 N 214-ФЗ “On Amendments to the Federal Law“ On Compulsory Third Party Liability Insurance of Vehicle Owners ”.
Effective January 1, 2017.Another new change in traffic rules: now, when calculating its value, it will take into account not 9 factors, as it was before, but 10. The tenth factor will be number of traffic violations. Thus, fans of breaking the rules will now incur additional losses.
For 2017, more precisely until July 1, extended pre-trial procedure for resolving disputes with insurance companies. If, before 2014, in order to get insurance, it was mandatory to go to court, then starting in 2014, the need for this only arises if the insurance company refuses to pay insurance.
ERA-GLONASS
Effective January 1, 2017.From 2017, the ERA-GLONASS system will become mandatory for all imported cars. This includes cars that must receive OTP (vehicle type approval) after the start of 2017. If the deadline for receiving OTP is over, then the installation of ERA-GLONASS is not needed.It is worth adding that the procedure for connecting a car to the system will cost the car owner a rather large amount. This may lead to the refusal of foreign automobile concerns to supply cars to the Russian Federation.
So, BMW has already recalled a series of convertibles 4 and 6 series, because GLONASS installation significantly affects the cost of the car itself, which is already too high.
The system should facilitate the accident warning system. When an accident occurs with the participation of a passenger vehicle, the notification occurs automatically, with the participation of commercial vehicles - the notification is done manually using the button.
Replacement and obtaining a driver's license in 2017
Effective February 1, 2017.And here the situation has become more attractive. In order to replace the rights now you do not need to go to the traffic police. Starting from February 1, this service will be provided. multifunctional centers (MFC). Among other changes, it is also planned to increase the state duty for obtaining a driver’s license and for a certificate of registration of a vehicle. So far, the size of these duties is 2,000 and 2,850 rubles, respectively. How much they will change is still unknown.
Plato 2017
The difficult situation with the Platon payment system continues to grow. In 2017, the fee for trucks will increase by 2 times. In February 2017, the fee for 1 km for trucks will be 2.6 rubles, and in June - 3.06.
Mortgage Parking
Effective January 1, 2017.The Duma tried to solve the problem with the lack of parking spaces. Now parking spaces can become the private property of the car owner. You can buy a parking space in any territory adjacent to buildings and structures marked in cadastral registration. Also there should be marked the boundaries and marking of the territory.
When buying a parking space, the car owner can mark it with paint on the floor, special stickers or any other protective elements that do not go beyond the boundaries of the purchased territory. Government provides opportunity buying a parking space in a mortgage and registration of a place in the property.
The ban for non-environmentally friendly freight vehicles in Moscow
Starting out from January 1, 2017 trucks with engines of a class less than Euro-3 will be it is forbidden to enter the TTK. Cars of Euro-2 class and below will not be able to move both inside the TTK and inside the MAD. Such measures should improve the environmental situation in Moscow.
Electronic Title
From July 1, 2017 comes into force electronic Title Act. In the Eurasian Economic Union, a similar system has been operating since August 2016. This innovation gives car owners several advantages at once:
- When buying a used car, the buyer can easily find out all the information about the car and its owner;
- In the electronic PTS, it will be possible to save information on completed repairs, maintenance, etc.
- If the car is a collateral in the bank, then this fact will also be reflected in the electronic TCP.
Important: Electronic PTS will allow you to avoid fraudulent schemes in which car owners sell their cars, which are pledged by the bank, and stop paying loan payments. This leads to the fact that the collateral car is confiscated, and the new car owner is left without money and without a car.
Property tax for enterprises on a car
In 2017, a law should enter into force, according to which legal entities may not pay car tax in case the vehicle is less than 3 years old. Such a measure, according to Dmitry Medvedev, should solve two problems at once: to keep owners of enterprises to regularly update the fleet andincrease the demand for domestic cars.
GOST for traffic police cameras
Effective June 1, 2017.The Federal Agency for Regulation has compiled a list of requirements that all technical means of visual observation used by the traffic police must comply. Fixing equipment can be magnetic, inductive, radar, piezoelectric, laser. Regardless of the type of equipment, it must comply with the following requirements:
- The range of measured speeds should be 20-250 km / h;
- Recognition of vehicle numbers must be accurate at 90%, regardless of the time of day or weather conditions;
- The picture provided by the equipment must be of high quality and allow identifying marks on the vehicle.
Existing cameras that do not meet the specified requirements must be replaced before June 1, 2017. Additional cameras should be installed in places of increased danger and in areas where more than 3 cases of traffic accidents occurred within one year.
Car tuning fines
In 2017, drivers will no longer be able to tune the car with impunity, and complement it with original attributes. Most reconstructions of the vehicle can cost the car owner a small fine - only 500 rubles. But it is worth noting violations that are fraught with major losses for the driver:
- Installation on the front side of the vehicle of red headlights - for such a violation, the driver faces a deprivation of rights for a period of 4-6 months;
- Installation of flashing lights and / or sound sirens - deprivation of rights for a period of one year to one and a half years;
- The use of the “invalid” sign on a car body - a fine of 5000 rubles;
- Use of color schemes of emergency services - deprivation of rights for a period of one year to 1.5 years;
- Setting the taxi colorography is a fine of 5,000 rubles.
There are also violations for which the driver can get off a fine of 500 rubles:
- Use of additional fuel tanks;
- The dismantling and installation of gas equipment, changes in the SDA in 2017 add these works to violations;
- Vehicle body type replacement;
- Installation of winches and hoists on freight vehicles;
- The use of xenon and diode lamps as external lighting devices or in addition to them;
There are many changes in tax legislation in 2017. Therefore, we start with the most important of them, which will be relevant for most organizations and entrepreneurs.
1. Already from November 30, 2016, another person can absolutely pay taxes, fees, penalties, fines for a taxpayer, as well as for a tax agent (clauses 1, 8, article 45 of the Tax Code of the Russian Federation). This innovation applies to both legal entities and individuals. As you remember, the Tax Code of the Russian Federation stated a strict rule that only the taxpayer can fulfill the obligation to pay tax (paragraph 1 of article 45 of the Tax Code as amended, valid until 11/30/2016).
But there is an important nuance: if you paid the tax for another person, then you will not be able to return it.
2. The tax debt of the company, which was formed as a result of the audit and is not repaid for more than 3 months, inspectors from the Federal Tax Service Inspectorate can now collect not only from its parent, subsidiary or dependent company, but also from the individual connected with the debtor organization (paragraph 2 Clause 2, Article 45 of the Tax Code of the Russian Federation). This may be, for example, the founder of the organization, owning a 50% stake in the authorized capital or more, the director or the shareholder (if they participated in operations to withdraw the proceeds or assets of the debtor).
Income tax amendments: rate, allowance for doubtful debts, etc.
1. The main thing that has been changing since 2017 is the ratio between the federal and regional budgets regarding the payment of income tax (Clause 1, Article 284 of the Tax Code of the Russian Federation, although the general rate remains at the same level - 20%).
In addition, now the reduced rate for certain categories of taxpayers can be set by regional authorities at 12.5% \u200b\u200b(previously the lower limit was 13.5%). A similar situation has developed with the maximum income tax rate for organizations resident in special economic zones: the extreme value was 13.5%, and now it is 12.5% \u200b\u200b(Clause 1, 1.7 of Article 284 of the Tax Code of the Russian Federation as amended, valid. from 01.01.2017).
2. New rules have been established to determine the maximum allowance for doubtful debts. From 2017, it is taken as the maximum amount (Clause 4, Article 266 of the Tax Code of the Russian Federation
- when creating a reserve based on the results of the reporting period - 10% of revenue (excluding VAT) for the previous year or for the current reporting period, depending on which of the values \u200b\u200bis larger;
- when creating a reserve for the year - 10% of revenue (excluding VAT) for the current year.
At the same time, the procedure for calculating the amount of doubtful debt has changed in the event that the taxpayer has a counter obligation to the counterparty. When calculating the debt, the amount of overdue receivables should be reduced by accounts payable to the same counterparty (Clause 1, Article 266 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017).
3. A new way will have to take into account organizations and losses of past years. From 2017 to 2020, the tax base can be reduced by no more than 50% (of the base amount), but not only within 10 years from the year the loss occurred (paragraphs 2, 2.1 of article 283 of the Tax Code as amended, Valid from 01.01.2017).
4. The list of expenses for profit tax purposes was replenished with expenses for training and exams under the professional standards program, as well as for conducting an independent assessment of qualifications (subparagraph 23 para. 1, para. 3 of article 264 of the Tax Code of the Russian Federation as amended, valid from 01.01 .2017). By the way, the same expenses from 2017 will be able to take into account simplists with the object “income minus expenses” (subparagraph 33, paragraph 1, article 346.16 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017).
VAT: major changes in tax legislation in 2017
- The issuance of guarantees and guarantees by an organization that is not a bank is exempted from VAT from 2017 (paragraphs 15.3, paragraph 3 of article 149 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). Therefore, such a company should no longer issue an invoice to the debtor.
- The VAT rate has changed in relation to services for the carriage of passengers by rail on long-distance trains on the territory of the Russian Federation. Previously, the rate of 10% was applied, and from 2017 - 0% (paragraphs 9.3, paragraph 1 of article 164 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017). This information is relevant primarily for those organizations in which employees are often sent on business trips.
- Electronic services provided by foreign organizations, the place of sale of which is recognized as the territory of the Russian Federation, are subject to VAT in 2017 in accordance with the new requirements (paragraph 1 of Article 174.2 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). Russian companies - customers of such services will have to act as tax agents.
- Organizations that receive subsidies from the budget at any level - federal, regional, local - for reimbursement of expenses for payment of goods (works, services), from July 1, 2017 will have to restore VAT on these goods (works, services). Then, the restored tax can be taken into account among other expenses (subparagraph 6, paragraph 3, article 170 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017, article 264 of the Tax Code of the Russian Federation). Until this date, this rule applies only to “federal” subsidies.
Penalty Innovations
From 2017, the Tax Code of the Russian Federation expressly provides for a penalty for failure to submit / untimely submission of explanations if (paragraph 1 of article 129.1, paragraph 3 of article 88 of the Tax Code as amended, effective from 01.01.2017):
- inconsistencies or contradictions were found between the information contained in the taxpayer declaration and the information available to the tax authorities;
- the amount of tax payable in the revised declaration was reduced compared to the previously submitted;
- a loss was declared in the income tax declaration or in the simplified tax system with the object “income reduced by the amount of expenses”.
The size of the fine is 5 thousand rubles, and in case of repeated failure to provide such explanations during the calendar year - 20 thousand rubles. (Clause 1, 2 of Art. 129.1 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017).
By the way, explanations to the electronic VAT declaration from 2017 should be submitted only in electronic form. The tax authorities will not accept paper explanations and will record for themselves that the taxpayer simply did not submit them (paragraph 3 of article 88 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). And this in turn will lead to a fine of 5 thousand rubles. or 20 thousand rubles. This rule also applies to explanations requested by tax authorities following the results of inspections of declarations for the periods of 2016.
“Main” changes in tax legislation in 2017
Since 2017, a new Classification of fixed assets included in depreciation groups has been in force (Decree of the Government of the Russian Federation of 07.07.2016 N 640). It is based on the new All-Russian classifier of fixed assets - OKOF (Order of Rosstandart dated 12.12.2014 N 2018-st).
There are a lot of changes in the Classification: firstly, objects were added to it, which in the previous version of the Classification, in principle, were not, and secondly, many operating systems “moved” from one depreciation group to another.
It should be noted that according to the new Classification, it is necessary to determine the JI and the depreciation group for those fixed assets that are put into operation starting in 2017 (paragraph 1 of Article 258 of the Tax Code of the Russian Federation).
Special modes: changes in tax legislation since January 2017
Beginning January 1, 2017, they become effective (Order of the Government of the Russian Federation of 24.11.2016 N 2496-r):
- a list of activity codes in accordance with the All-Russian Classifier of Economic Activities Related to Domestic Services;
- a list of service codes in accordance with the All-Russian Classifier of Products by type of economic activity related to household services.
In other words, now the organization (IP) can be sure that it provides household services if it operates “with a code” from the above lists. This is important if the taxpayer applies UTII (subparagraph 1, paragraph 2 of article 346.26, article 346.27 of the Tax Code as amended, effective from 01.01.2017) or the patent system of taxation. After all, the regional authorities have the right to determine an additional list of “patent” types of activities related to household services (subparagraph 2, paragraph 8, article 346.43 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017).
In addition, chief executives-employers were finally allowed to reduce UTII by the amount of fixed contributions paid for themselves for compulsory pension and medical insurance (subparagraph 1 of paragraph 2 of article 346.32 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). Previously, they did not have such a right.
Changes for applying STS
For simplists, the following changes in tax legislation from 01.01.2017 are relevant:
- the limit of the residual value of fixed assets is set at 150 million rubles. (subparagraph 16 clause 3 of article 346.12 of the Tax Code of the Russian Federation as amended, in force from 01.01.2017);
- income limit - also in the amount of 150 million rubles. (Clause 4, 4.1 of Article 346.13 of the Tax Code of the Russian Federation as amended, in force from 01.01.2017).
If any of these limits is exceeded, the organization (or individual entrepreneur) on the simplified tax system will have to switch to the general taxation regime from the quarter in which the excess occurred (clause 4 of article 346.13 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017).
Another innovation: Simplifiers with the “income minus expenses” object must pay a minimum tax (Clause 6 of Article 346.18 of the Tax Code of the Russian Federation) to the same BCC to which the Simplifiers who completed the year with a higher profit transfer money - 182 1 05 01021 01 1000 110 (Letter of the Ministry of Finance of 08.19.2016 N 06-04-11 / 01/49770).
Changes in tax legislation from October 2017 on fines
The rate at which penalties for organizations should be calculated from October 1, 2017 will depend on the duration of the delay. If it is no more than 30 days, then 1/300 of the refinancing rate per day will be applied, if more than 30 days, then 1/150 of the refinancing rate starting from the 31st calendar day of delay (paragraph 4 of article 75 of the Tax Code of the Russian Federation as amended by , valid from 01.10.2017).
For citizens and entrepreneurs, the procedure for calculating interest will remain the same.
The financial service has no time to be bored - the law is constantly changing. The second half of the year is no exception. Since July 1, 2017, there have been many changes in the legislation - several amendments have begun to apply at once, which will affect the operation of the enterprise. We will tell you more about the changes in the article.
Changes in labor legislation from July 1, 2017: how to re-calculate salaries for employees
On June 29, amendments to the Labor Code of the Russian Federation came into force (Federal Law dated 18.06.17 No. 125-ФЗ). From this day on, employee labor on non-working holidays and weekends must be paid at least twice. But only if the employee did not take time off. Otherwise, pay a single salary for the work. If the employee on the day off did not work the whole shift, but only a few hours, then in an increased amount pay only the hours actually worked.
Example
On a day off in July, the employee worked for 3 hours. He receives a salary of 35,000 rubles. In July, the standard time for work is 168 hours (40 hours: 5 days × 21 days). Hourly rate - 208.33 rubles. (35 000 rub.: 168 h). Work on the weekend must be paid in double size. Double hourly rate - 416.66 (208.33 rubles × 2). Surcharge for work on the weekend - 1249.98 rubles. (416.66 rub. × 3 h).
What checks should be issued since July 1, 2017
On July 1, another important legislative change came into force. Most companies now have to knock out checks to customers at the online checkout. So far, the changes have not affected sellers who issued cash receipts before July 1:
- chief executives;
- companies that provided services to the public and issued BSO;
- merchants who used vending machines;
- businessmen on a patent.
But such a concession for these taxpayers will not last long - from July 1, 2018, they, like all other enterprises, must use online cash desks.
Inspectors will fine organizations that after July 1 will break checks on ordinary CCPs. The minimum fine is 30,000 rubles. (part 2 of article 14.5 of the Administrative Code of the Russian Federation).
Not all sellers were able to purchase online box office or upgrade old devices. Suppliers of new equipment were not ready for sales of online cash registers in such quantity. That is, organizations do not break through online checks for a good reason. In this case, there will be no fine (letter of the Ministry of Finance of Russia dated 05.30.17 No. 03-01-15 / 33121). But the company’s task is to prove to inspectors that it has taken all necessary measures to purchase an online cashier by July 1.
New sick leave
There is another change in the law from July 1, 2017. All hospitals offer patients to choose the form of the sick leave: paper and electronic. Paper sick leave and the procedure for working with him have not changed. An electronic disability certificate completely replaces a paper copy. But his doctor will be able to write out if the employer of the patient is connected to the electronic document management system. For this company it is necessary to register a personal account on the website cabinets.fss.ru.
Electronic sick leave is almost no different from paper. The doctor enters information only in the electronic database. Such a document has more advantages. First, it’s harder to fake. Secondly, he excludes disputes with the FSS due to the fact that ink was erased on the sick-list or the doctor incomprehensibly wrote the data.
Employers have the right to choose which documents to work with - electronic sick leave are not required.
Changes in invoices from July 1, 2017
From July 1, 2017, the invoice form will change. Another line 8 is added to the document - “The identifier of the state contract” (Decree of the Government of the Russian Federation of 05.25.17 No. 625). Therefore, for work, it is necessary to update the accounting program in which the organization draws up documents. In addition, carefully check the incoming paper - from the third quarter, the taxpayer will not receive a VAT deduction for documents drawn up according to old models.
Since July 1, the electronic format of the invoice has also changed (Order of the Federal Tax Service of Russia dated 24.03.16 No. MMV-7-15 / 155). The new format allows you to issue an invoice or universal transfer document.
How the minimum wage has changed since July 1
The minimum wage for employees who have worked full time, from July 1, increases to 7800 rubles (Article 1 of the Federal Law of December 19, 16 No. 460-FZ). That is, it will increase by 300 rubles. Employees whose salary is less than 7,800 rubles need to increase salaries. For this company you need:
- issue an order to increase the patch;
- change staffing;
- conclude additional agreements to employment contracts.
New information appeared in the register
On June 28, data appeared in the state register that the company began bankruptcy proceedings. Previously, this information was also in the public domain - it could be found in the Kommersant newspaper. Now it will be possible to find out information about the bankruptcy of the counterparty and begin to recover debts even faster. This is also an important legislative change in Russia.
Another innovation in the USRLE will appear on September 1. If the company does not correct inaccurate information about it within six months, then it will be excluded from the register (Clause 5, Article 21.1 of Federal Law No. 129-FZ). First, the tax authorities will put an unreliability mark in the registry. If you do not correct the data within six months, the company will be expelled.
From July 1, 2017, several changes will come into force. They are not very significant, and there is a great danger of losing sight of them. We have collected all the changes in this article so that you can control yourself.
New invoice form from July 1, 2017
From July 1, 2017, invoices and adjustment invoices will need to indicate the identifier of the state contract, contract (agreement). Of course, if there is one. Such amendments to Article 169 of the Tax Code were introduced by the Federal Law of April 3, 2017 No. 56-FZ. And by Decree of May 25, 2017 No. 625, the Government of the Russian Federation brought the invoice and adjustment invoice forms in accordance with Law No. 56-FZ.
Changes in the invoice from July 1, 2017
The invoice form is now supplemented with a new line 8 “Identifier of the state contract, agreement (agreement)”, and the correction invoice form - line 5 with the same name.
These indicators will need to be indicated in the documents that are exhibited as part of the performance of work under state contracts. Moreover, not only in invoices that are issued during the sale of goods (works, services), but also in “advance” invoices, as well as adjustment invoices when changing the cost of shipment.
Example of filling out an invoice and adjustment invoice
Minimum wage in Russia from July 1, 2017
Starting from July 1, 2017, the minimum wage will increase by 4% and amount to 7,800 rubles. Recall that the minimum wage (minimum wage) is established annually by the Government of the Russian Federation on the basis of the Federal Law "On the minimum wage." Typically, a change in the minimum wage occurs once a year.
Validity | The value of the minimum wage |
01/01/2009 - 31/05/2011 | 4330 rub. |
01/06/2011 - 31/12/2012 | 4611 rub. |
01/01/2013 - 01/01/2014 | 5205 rub. |
01/01/2014 - 01/01/2015 | 5554 rub. |
01/01/2015 - 01/01/2016 | 5965 rub. |
01/01/2016 - 30/06/2016 | 6204 rub. |
01/07/2016 - 01/07/2017 | 7500 rub. |
From 01/07/2017 | 7800 rub. |
Consider the new minimum wage when calculating with staff on sick leave, maternity (maternity), as well as for other purposes of compulsory social insurance. Also, the minimum wage is taken into account when paying insurance premiums for individuals and self-employed.
Online booking offices since 2017: transition and application procedure
Law No. 54-FZ of May 22, 2003, which was valid until July 15, 2016, under cash registers meant cash registers that allow you to print a cash receipt on paper. The new version of Law No. 54-FZ, effective since July 15, 2016, introduces the concept of “online cashier” (Law No. 290-FZ of July 3, 2016).
The transition to online cash desks is not instantaneous, but phased. The new wording of Law No. 54-ФЗ provides for four stages of such a transition.
Until February 1, 2017, all organizations and entrepreneurs were allowed to register and use old-style cash registers. As well as online CCPs on a voluntary basis. From February 1, 2017, tax inspections only register online cash registers. It is no longer possible to register an old cash register from this date, but it is possible to apply previously registered old CCPs. But only until July 1, 2017.
- either purchase online CCP;
- or to upgrade the existing old cash desks to work in online mode and register (re-register) them in electronic form through a personal account.
Who may not use online cash desks
Online cash desks can not be used for the following activities (paragraph 2 of article 2 of Law No. 54-FZ):
- sellers of newspapers, magazines and related products through kiosks, if the share of revenue from the sale of the press is at least half of the total turnover;
- sellers of ice cream and soft drinks in the bottling;
- those involved in the distribution trade, sells products at fairs, markets and exhibitions;
- those who sell milk, kvass, live fish from tank trucks;
- those who sell seasonal vegetables, fruits and gourds.
But by July 1, 2018, it is necessary for those who have previously been exempted from applying CCP to purchase online CCP:
- uTII payers and entrepreneurs on PSN;
- firms and entrepreneurs who trade through vending machines;
- firms and entrepreneurs providing services to the public with the issuance of strict reporting forms (BSO).
The electronic sick leave will appear from July 1
From July 1, 2017, it is possible to prescribe and pay benefits for temporary disability, for pregnancy and childbirth on the basis of electronic sick leave certificates. Corresponding changes have been made to:
- Federal Law of December 29, 2006 No. 255-FZ "On Compulsory Social Insurance for Temporary Disability and in Connection with Maternity" (hereinafter - Law No. 255-FZ);
- Federal Law of November 21, 2011 No. 323-ФЗ "On the Basics of Protecting the Health of Citizens in the Russian Federation" (hereinafter - Law No. 323-FZ). E-sick leave can be issued from July 1, 2017 only with the written consent of the patient insured in the system of compulsory social insurance. The form of electronic sick leave, as well as the procedure for processing and issuing such an electronic document will be established by the Ministry of Health of Russia in agreement with the Ministry of Labor of the Russian Federation and the Social Insurance Fund of the Russian Federation.
An electronic certificate of incapacity for work will be formed in the information system of the FSS of the Russian Federation and stored in it with an enhanced qualified electronic signature of a medical professional and a medical organization.
It is assumed that the exchange of information about sick leave to enterprises, clinics and the FSS will be possible through a special software resource that will appear in the near future.
The introduction of electronic sick leave does not oblige enterprises to switch to electronic format. Traditional paperwork disabilities are not canceled and will continue to apply.
Responsibility for violations in the field of personal data from July 1, 2017
From July 1, 2017, Federal Law No. 13-ФЗ dated February 7, 2017 “On Amendments to the Code of the Russian Federation on Administrative Offenses” comes into force. The composition of administrative offenses in the field of personal data and the liability for them are changing.
Instead of one general structure - violation of the procedure for collecting, storing, using or disseminating personal data - there will now be seven grounds for holding citizens, as well as officials and legal entities accountable. Compared to current regulations, significantly more stringent sanctions are provided.
Penalties for officials and legal entities related to the processing of personal data are increasing. These changes are presented in the table.
The essence of change | How did | As it was | ||
Norm of the Administrative Code of the Russian Federation | The content of the norm | Norm of the Administrative Code of the Russian Federation | The content of the norm | |
The composition of administrative offenses in the field of personal data has been changed | Paragraph 1 of Article 13.11 | - processing of personal data in cases not provided for by the legislation of the Russian Federation; - the processing of personal data that is incompatible with the purposes of collecting personal data, if these actions do not contain a criminal offense, shall entail ... the imposition of an administrative fine ...: - for officials - from 5,000 to 10,000 rubles; - for legal entities - from 30,000 to 50,000 rubles |
Article 13.11 | Violation of the procedure for the collection, storage, use or dissemination of personal data entails ... imposing an administrative fine ...: - for officials - from 500 to 1000 rubles; - for legal entities - from 5,000 to 10,000 rubles |
Paragraph 2 of Article 13.11 | - the processing of personal data without the written consent of the personal data subject to the processing of his personal data ... if these actions do not contain a criminal offense; - the processing of personal data in violation of the established requirements for the composition of information included in the written consent of the personal data subject to the processing of his personal data, shall entail the imposition of an administrative fine: - for officials - from 10,000 to 20,000 rubles; - for legal entities - from 15,000 to 75,000 rubles |
The task of accounting before July 1, 2017 is to get signed Agreement on the use of personal data from all its employees.
For example, this.
An example of a written consent of an employee to the processing of his personal data
We often fill out such Agreements in various structures, both state and commercial. For example, if you go to the center of public services, you are likely to sign such agreements.
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