What taxes have been approved for the year. Set a deadline for submitting a notification of the transition from ENVD to USN

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

Part one of the Tax Code

Insurance premiums will be regulated by the RF Tax Code

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

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

As a reminder, in 2016, insurance premiums were regulated by Federal Law No. 212-FZ dated 24.07.2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Medical Insurance Fund." Under this law, the above-mentioned insurance premiums were controlled by the FIU and its territorial bodies. From January 1, 2017, this law becomes invalid (Article 18 of the Federal Law dated 03.07.2016 No. 250-FZ).

At the same time, insurance premiums against industrial accidents and occupational diseases (contributions "for injuries") in 2017 will continue to be regulated by a separate Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases. ". This type of insurance premiums did not come under the control of the tax authorities. They will continue to be administered and audited by the Social Insurance Fund (FSS).

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

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

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

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

It became impossible to offset different types of insurance premiums

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

As a reminder, until 2017 it was possible to read off any insurance premiums administered by the same fund. For example, an overpayment of mandatory pension insurance premiums could be offset against medical premiums.

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

Since 2017, payers of insurance premiums (parent organizations) have a new obligation. Starting from the new year, they will need to inform the Inspectorate of the Federal Tax Service at the location of the parent organization that their separate subdivision (branch, representative office) on the territory of Russia is endowed (or deprived) of the authority to calculate payments and remunerations to individuals. This must be reported within one month from the moment of vesting (depriving) such powers (subparagraph 7, paragraph 3.4, article 23 of the Tax Code of the Russian Federation). However, keep in mind that this obligation applies only to separate divisions that were empowered (deprived) of powers in 2017 and later. If payments and remunerations to individuals were accrued by separate divisions before (for example, in 2016), then nothing is required to report to the IFTS. This is directly stated in paragraph 2 of Article 5 of the Federal Law dated 03.07.2016 No. 243-FZ. The forms of these messages and the procedure for their transmission to the tax authorities in electronic form must be determined by the Federal Tax Service. This is provided for by paragraphs 3 and 4 of clause 7 of Article 23 of the Tax Code of the Russian Federation.

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

From January 1, 2017, explanations for electronic VAT returns can be submitted to the IFTS only in electronic form via telecommunications channels (TCS). The format for submitting such explanations in electronic form will be approved by the Federal Tax Service. In paper form, explanations of contradictions in tax returns from next year will not be considered submitted. That is, the delivery of paper explanations will lose all meaning. The corresponding innovation appeared in the new paragraph 4 of clause 3 of Article 88 of the Tax Code of the Russian Federation (subparagraph "a" of clause 6 of Article 1 of the Federal Law of 05/01/2016 No. 130-FZ).

Let us recall that the tax inspectorate may request clarifications on the submitted VAT declaration during a desk audit. This can happen if, for example, errors and contradictions are revealed in the declaration (clause 3 of article 88 of the Tax Code of the Russian Federation). Until 2017, the requirements for the form of such explanations were not established. The FTS admitted that they could be handed over in free form: “on paper”, or in a formalized form on the TKS (Letter of the FTS of Russia dated 06.11.2015 No. ED-4-15 / 19395). From 2017, this issue will be regulated by tax legislation, and not by clarifications from the tax authorities.

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

A penalty has been introduced for failure to provide clarifications on the VAT return

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

From January 1, 2017, the situation will change. For failure to submit (untimely submission) explanations, a fine of 5,000 rubles was imposed, and for a repeated violation within a calendar year - 20,000 rubles. This is provided for by the new edition of Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of Federal Law No. 130-FZ dated 01.05.2016.

Allowed to pay taxes, fees and premiums for others

Taxes, fees and insurance premiums can be voluntarily paid for third parties. To make such an amendment to Article 45 of the Tax Code of the Russian Federation (Federal Law of 30.11.2016 No. 401-FZ). Previously, it was envisaged that the taxpayer is obliged to fulfill the obligation to pay tax exclusively independently. However, now it is prescribed in article 45 of the Tax Code of the Russian Federation that the payment of the tax can be made by another person. However, it is clarified that another person, after paying the tax for third parties, will not have the right to demand a refund of the tax paid.

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

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

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

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

From October 1, a new procedure for calculating penalties for organizations was introduced

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

From October 1, 2017, nothing will change for individuals and individual entrepreneurs. This follows from the provisions of the Federal Law of 30.11.2016 No. 401-FZ. They will still have to calculate interest based on 1/300 of the refinancing rate in effect during the period of delay. However, significant changes in the calculation of penalties from that date will affect organizations. They will have to calculate interest in a new way, namely:
for the delay in fulfilling the obligation to pay taxes or insurance premiums for up to 30 calendar days (inclusive) - it will be necessary to calculate penalties based on 1/300 of the refinancing rate in effect during the delay period;
for a delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - it will be necessary to calculate penalties based on 1/300 of the refinancing rate in effect for a period of up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate in force in the period starting from the 31st calendar day of such delay.

Thus, from October 1, 2017, organizations will need to pay more penalties if the delay in paying taxes or insurance premiums is more than 30 calendar days. It should be noted that the new procedure for calculating penalties will also need to be applied for "old" debts that were formed before October 1, 2017. Cm. .

The guarantors will collect the debt out of court

One of the ways to ensure the obligation to pay taxes and insurance premiums is a surety (Article 74 of the Tax Code of the Russian Federation). Tax legislation provides that if an organization or individual entrepreneur wants to postpone the payment of taxes or insurance premiums to a later date, then the IFTS has the right to demand that guarantors be involved in this procedure. Under the surety agreement, the guarantor undertakes to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes or insurance premiums, if the latter does not pay the due amounts and the corresponding penalties in due time. This follows from Article 74 of the Tax Code of the Russian Federation (as amended by Federal Law No. 243-FZ of 03.07.2016, which has extended the possibility of securing a guarantee for insurance premiums since 2017).

Previously, it was envisaged that if the taxpayer does not pay the amounts owed, then the tax inspectorate has the right to collect debts from the surety only in court. However, the situation has changed. In connection with the entry into force of the Federal Law of 30.11.2016 No. 401-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" tax authorities will be able to collect debts from guarantors without trial. Such amendments were made to clause 3 of Article 74 of the Tax Code of the Russian Federation.

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

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

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

Since July 1, 2017, tax inspectorates have acquired the right, upon application by individuals (or their representatives), to issue documents in electronic form or on paper, confirming the status of a tax resident. The tax authorities provided such powers in the new subparagraph 16 of paragraph 1 of Article 32 of the Tax Code. The procedure for issuing such documents must be approved by the Federal Tax Service. This is provided for by subparagraph "b" of paragraph 4 of Article 1 of the Federal Law of 30.11.2016 No. 401-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation."

Recall that tax residents are citizens who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation). At the same time, the taxation of personal income tax on the income of employees who are tax residents of the Russian Federation differs from the taxation of income of employees who are not tax residents of the Russian Federation. Previously, neither the Tax Code of the Russian Federation nor any other regulatory documents established a list of documents that would confirm the tax status of a taxpayer. Officials explained that the organization had to independently establish the tax status of individuals - recipients of income based on the specifics of each specific situation (Letter of the Ministry of Finance dated 16.03.2012 No. 03-04-06 / 6-64). From July 1, 2017, everything should be easier. An individual will be able to obtain confirmation of his status as a tax resident from the IFRS and submit such a document at the place of demand.

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

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

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

TIN can be obtained from any tax office

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

Value Added Tax (Chapter 21 of the Tax Code of the Russian Federation)

There was a "tax on Google"

Since 2017, legislators have determined the procedure for paying VAT on Internet services that foreign companies provide to individuals in the Russian Federation (including access to databases, advertising services, domain names, hosting, site administration, etc.). Innovations regarding the collection of VAT from such organizations are provided for by Federal Law No. 244-FZ dated 03.07.2016. So, in particular, since 2017:

• defined the concept of services provided in electronic form;
• established the procedure for a foreign company to register for taxation and pay VAT;
• clarified how a foreign company can use the "taxpayer's personal account" to submit an electronic VAT return;

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

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

The VAT rate of 10 percent can be applied to print publications in which the volume of advertising does not exceed 45 percent. Before, we recall that the 10% VAT rate could be applied by publications if the share of advertising in them did not exceed 40%. Thus, more print media will be able to apply the reduced tax rate in 2017. The amendment was made to the eighth paragraph of sub-clause 3 of clause 2 of Article 164 of the Tax Code of the Russian Federation by Federal Law No. 408-FZ of 30.11.2016 “On Amending Article 164 of Part Two of the Tax Code of the Russian Federation”.

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

From January 1, 2017, transactions for issuing sureties or guarantees (for non-banking organizations) are exempted from VAT. The amendment was introduced by subparagraph "b" of paragraph 1 of Article 2 of Federal Law No. 401-FZ dated 30.11.2016.

More organizations will be able to claim VAT refunds

From July 1, 2017, organizations that have a guarantee to pay VAT will be able to reimburse VAT on an application basis. In this case, the guarantor will have to meet certain requirements. The amendment is put into effect by subparagraph "a" and "b" of paragraph of Article 2 of Federal Law No. 401-FZ dated 30.11.2016.

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

From January 1, 2017, the validity of the bank guarantee for the declared VAT refund will have to expire no earlier than 10 months from the date of filing the tax return in which the tax to be refunded was declared. Before the term was eight months. The basis is subparagraph "c" of paragraph 5 of Article 2 of the Law dated 30.11.2016 No. 401-FZ.

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

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

Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)

The costs of assessing the qualifications of employees were exempted from personal income tax

Since 2017, Federal Law No. 238-FZ dated 03.07.2016 “On independent qualification assessment” comes into force. Under this law, special centers will conduct an independent assessment of the qualifications of individuals. The employer, with the written consent of the employee, will be able to send him for such an assessment and pay for it. Cm. " ".

As a general rule, if the employer pays for any services for his employee, then the latter receives income in kind (clause 2 of article 211 of the Tax Code). Therefore, when paying an employee for an independent assessment of his qualifications, the company, as a tax agent for personal income tax, would have to include the amount of payment in the personal income tax base. However, in order to stimulate an independent assessment of qualifications, legislators have provided for tax incentives. So, in particular, from January 1, 2017, income taxed with personal income tax does not need to include the cost of an independent assessment of an employee's qualifications for compliance with professional standards. These amendments have been included in the list of income not subject to personal income tax (clause 21.1 of article 217 of the Tax Code of the Russian Federation). They are provided for by paragraph 1 of Article 1 of the Federal Law of 03.07.2016 No. 251-FZ.

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

A person who himself pays for an independent assessment of qualifications for compliance with a professional standard, from 2017, will be able to receive a social deduction for the amount of expenses for such certification. However, note that there will be a limitation on the amount of deduction. Its value, together with some other social deductions, cannot exceed 120,000 rubles in total per year. This is stated in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of Federal Law No. 251-FZ of 03.07.2016).

Loyalty program bonuses exempted from personal income tax

From January 1, 2017, points and bonuses credited to a bank card of individuals under loyalty programs are not subject to personal income tax. For example, we are talking about a situation when a person pays in restaurants, shops or gas stations with a bank card, and after a while a certain percentage of the amount spent is returned to his account (“cash back”). This "bonus" is not subject to income tax since 2017, provided certain conditions are met. So, for example, for this purpose, bonuses must be returned to the card on the terms of a public offer. Also, the legislators provided that if the designated points and bonuses are paid within the framework of labor relations, then the exemption from personal income tax will not apply. This is discussed in more detail in the new clause 68 of article 217 of the RF Tax Code. It was introduced by Clause 8 of Article 2 of Federal Law No. 242-FZ dated 03.07.2016. Note that until 2017 bonuses for loyalty programs were subject to personal income tax in the general manner. This was reported by the Ministry of Finance, in particular, in a Letter dated 13.01.2015 No. 03-04-06 / 69407.

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

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

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

The deduction in 2017 can be used if life insurance has been paid for:

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

Lump sum payment to pension was exempted from personal income tax

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

Expanded the list of tax agents for personal income tax

On January 1, 2017, more Russian organizations will be recognized as tax agents for personal income tax. So, from that date, in the new clause 7.1 of Article 226 of the Tax Code of the Russian Federation, it is provided that tax agents are Russian organizations that transfer the amounts of monetary allowances, pay, salaries, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation. Such organizations will be required to register with the tax inspectorate at their location, withhold and transfer personal income tax from the payments indicated above. With an amendment on the registration of such organizations, the legislators supplemented Article 83 of the Tax Code of the Russian Federation. The amendment was introduced by Federal Law No. 399-FZ dated 30.11.2016 “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation”.

Updated 3-NDFL declaration applies

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

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

Recall that individuals who must independently pay personal income tax and report on income submit 3-personal income tax no later than April 30 (clause 1 of article 229 of the Tax Code of the Russian Federation). At the same time, individual entrepreneurs submit declarations to OSNO. Moreover, regardless of whether they had income during the year (letter of the Ministry of Finance of Russia dated 30.10.15 No. 03-04-07 / 62684). Since April 30, 2017 is Sunday, and May 1 is a non-working holiday, you need to submit the 3-NDFL declaration according to the updated form for 2016 no later than May 2, 2017 (this is Tuesday). Cm. " ".

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

The deflator coefficient is used to adjust the advance payments of foreign citizens from "visa-free" countries who work on the basis of a patent for employment by individuals (for personal, household and other similar needs), as well as in organizations or individual entrepreneurs. These employees are required to make monthly fixed advance payments for personal income tax for the period of the patent in the amount of 1200 rubles. However, this amount is annually indexed taking into account the deflator coefficient and the regional coefficient (clauses 2 and 3 of article 227.1 of the RF Tax Code). The size of the deflator coefficient for 2017 for these purposes will be 1.623. This is provided by the Order of the Ministry of Economic Development of 03.11.2016 No. 698. In 2016, the value of the coefficient was equal to 1.514 (Order of the Ministry of Economic Development of the Russian Federation of 20.10.15 No. 772).

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

New form of income tax declaration approved

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

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

Also, new sheets have appeared in the new tax return:

• sheet 08 "Income and expenses of a taxpayer who made an independent (symmetric, reverse) adjustment". An independent adjustment is made by organizations that applied non-market prices in a transaction between related parties and thereby underestimated the amount of tax (clause 6 of article 105.3 of the Tax Code of the Russian Federation);
• sheet 09 "Calculation of corporate income tax on income in the form of profits of a controlled foreign company" (CFC).

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

As we said above, from January 1, 2017, the Federal Law of 03.07.2016 N 238-FZ "On the independent assessment of qualifications" comes into force. Cm. " ".

Starting in 2017, employers will be able to include the cost of an independent assessment of employees for their compliance with professional standards in other expenses. To do this, the list of expenses taken into account when calculating income tax has been expanded (new subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as amended by Federal Law No. 251-FZ of 03.07.2016).

The organization will be entitled to take into account the costs of an independent assessment, subject to two main conditions (clause 3 of article 264 of the Tax Code of the Russian Federation):

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

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

Updated classification of fixed assets by depreciation groups

Since 2017, the new All-Russian Classifier of Fixed Assets (OKOF) has been applied. It was adopted and put into effect by the Order of Rosstandart dated 12.12.2014 No. 2018-st. In this regard, we made changes to the Classification of fixed assets, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1. Accordingly, from 2017, the classification of fixed assets by depreciation groups will change. The new codes should be used for fixed assets that will go into operation on January 1, 2017. This is confirmed by the Letter of the Ministry of Finance dated 08.11.2016 No. 03-03-RZ / 65124. Cm. " ".

Clarified the meaning of "controlled debt"

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

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

• to a foreign interdependent organization;
• to an organization that is considered interdependent with respect to a foreign counterparty;
• for which these organizations act as guarantors, sureties, etc.

Clarifications are provided for by Article 1 of Federal Law No. 25-FZ dated 15.02.2016.

Controlled debt will be determined by the aggregate of loans

The amount of controlled debt will be calculated on the basis of the totality of all obligations of the taxpayer, which have signs of such debt (clause 3 of article 269 of the Tax Code of the Russian Federation). This is provided for by Federal Law No. 25-FZ of 15.02.2016.

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

From January 1, 2017, participants in regional investment projects will charge income tax:

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

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

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

Clarified the concept of doubtful debt

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

Abolished the carry-over limit for 10 years

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

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

In the periods from January 1, 2017 to December 31, 2020, the tax base for income tax cannot be reduced by more than 50 percent for losses of previous years. This follows from paragraph 25 of Art. 2 of the Law of 30.11.2016 No. 401-FZ.

Changed the size of rates between federal and regional budgets

In 2017–2020, income tax rates are:

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

This follows from clause 26 of Article 2 of the Federal Law of 30.11.2016 No. 401-FZ. Until 2017, 2 percent went to the federal budget, and 18 percent to the regional. Cm. " ".

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

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

• either 10 percent of the revenue for the previous year;
• or 10 percent of revenue for the current reporting period. The basis is Federal Law No. 405-FZ dated 30.11.2016.

Corporate property tax

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

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

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

Since 2017, for real estate objects that are not included in the regional lists before January 1, you need to pay tax on the cadastral value only from the next year. From January 1, 2017, this list will include only administrative and non-residential premises. At the same time, in relation to residential premises, the "cadastral" property tax will have to be paid regardless of when they were included in the corresponding list. The amendment is provided for by subparagraph "e" of paragraph 57 of Article 2 of Federal Law No. 401-FZ dated 30.11.2016.

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

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

In 2017, it will be possible to apply the simplified tax system until the income of the "simplified" does not exceed 150 million rubles. Previously (in 2016), the income limit without taking into account the deflator coefficient was equal to 60 million rubles, and taking into account the deflator - 79,740,000 rubles. Thus, more organizations and individual entrepreneurs will be able to use the “simplified system” and have more money in circulation. The increase in the limit is provided for by Federal Law No. 401-FZ of 30.11.2016.

The maximum income for the transition to the simplified tax system has been increased

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

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

For comparison: if an organization is going to switch to the simplified tax system in 2017, then its income for January - September 2016 (nine months) should not exceed 59,805,000 rubles. (Order of the Ministry of Economic Development dated 20.10.2015 No. 772). In 2017, for nine months it will be possible to have income in the range of 112.5 million rubles. The amendment was introduced by Federal Law No. 401-FZ of November 30, 2016.

Set a deadline for submitting a notification of the transition from UTII to STS

As a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, special rules are provided for taxpayers who switch to the “simplified system” from another special regime - UTII. They can work on the simplified tax system from the beginning of the month in which the obligation to pay the "imputed" tax has ceased (paragraph 2, clause 2 of article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification of the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3 / 829.

The term for the submission of the said notice of the transition to the simplified tax system was not previously determined by tax legislation. Therefore, the legislators made changes to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and prescribed that from 2017, a notification must be submitted no later than 30 calendar days from the date of termination of the obligation to pay UTII. Previously, the issue of the timing of filing a notification was regulated only at the level of clarifications of financiers (Letter of the Ministry of Finance of Russia dated 12.09.2012 No. 03-11-06 / 2/123). The amendment is provided for by Federal Law No. 401-FZ dated 30.11.2016.

Increased the threshold for the cost of fixed assets

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

The deflator coefficient is suspended until 2020

The deflator coefficient was previously used to adjust the income limit, at which a transition to the simplified taxation system is possible, as well as the maximum income, if exceeded, the right to “simplified taxation” is lost (clause 2 of article 326.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation). In 2016, this deflator ratio was 1.329. It was approved by order of the Ministry of Economic Development of the Russian Federation dated 20.10.15 No. 772. For example, a taxpayer lost the right to use the simplified tax system if in 2016 its revenue after applying the coefficient exceeded 79.74 million rubles (60 million rubles × 1.329).

Since 2017, the deflator coefficient has been suspended until January 1, 2020. Until this date, it will not be necessary to index for deflator coefficients of 120 and 90 million rubles, respectively. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (clause 4 of article 4 of Federal Law No. 243-FZ of 03.07.2016).

For more details on the listed changes under the simplified tax system, see "".

The book of accounting of income and expenses has been updated

Since 2017, organizations and individual entrepreneurs on the "simplified" system must keep an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The updated book has a new section V, in which taxpayers on the simplified tax system with the object "income" must show a trade tax that reduces the tax on the simplified tax system. Previously, there were no special lines for trade collection in the book. In addition, it will be required to affix a seal in the book of accounting and expenses from 2017, if, in principle, the organization has such a seal. That is, the presence of a seal will become optional. Also, in column 4 "Income" of section I of the book, it is not necessary to indicate the profit of controlled foreign companies. This will be clarified in the order of filling out the book. Changes in the form of the book for recording income and expenses, as well as in the procedure for filling out were introduced by Order of the Ministry of Finance of the Russian Federation dated 07.12.2016 No. 227n. This Order was officially published on December 30, 2016 and comes into force one month after the date of its official publication and not earlier than the first day of the tax period according to the simplified tax system (that is, a year). Therefore, the updated book must be applied from January 1, 2017. There is no need to redo the book of income and expenses, which was kept in 2016.

Canceled a special KBK for the minimum tax under simplified taxation system

Since 2017, a separate BCC has been canceled for the minimum tax that companies pay on the simplified tax system with the object “income minus expenses” (Order of the Ministry of Finance of Russia dated 20.06.2016 No. 90n).

The BCC used in 2016 for the payment of the single tax, arrears and penalties under the simplified tax system will be used from 2017 for the payment of the minimum tax as well. In connection with this change, the minimum tax for 2016 will need to be transferred to the KBK for the usual “simplified” tax - 18210501021011000110. See “”.

Note that previously there were two separate codes for companies on the STS with the object “income minus expenses”. This created confusion. If the company mistakenly transferred advances to the BCC of the minimum tax, then the inspectors charged penalties. This, of course, was unfair. Cm. " ".

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

Since 2017, Federal Law No. 238-FZ dated 03.07.2016 “On independent qualification assessment” comes into force. We have already talked about this in the sections "Personal Income Tax" and "Income Tax" of this article. Cm. " ".

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

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

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

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

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

There will be a new composition of personal services for UTII

New editions of the All-Russian Classifier of Economic Activities (OKVED2) and the All-Russian Classifier of Products by Economic Activity (OKPD2) will come into force on January 1, 2017. Accordingly, the list of household services for UTII purposes will need to be determined according to new classifiers. The codes of household services were established by the Government of the Russian Federation by its order of November 24, 2016 No. 2496-r (paragraphs 4 and 7 of Article 1 of the Federal Law of July 3, 2016 No. 248-FZ). The former OKUN (OK 002-93, approved by the Resolution of the State Standard of Russia dated 06.28.1993 No. 163) will become invalid on January 1, 2017. This is provided for by the Order of Rosstandart dated 31.01.2014 No. 14-st.

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

Deflator coefficient K1 in 2017 will not be increased

When calculating UTII, the basic profitability is multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient will remain at the level of 2016 (that is, it will be equal to 1.798). This follows from the Order of the Ministry of Economic Development of 03.11.2016 No. 698. The same coefficient is set in Article 11 of the Federal Law of 30.11.2016 No. 401-FZ.

We add that earlier it was planned to set the deflator coefficient for UTII at once for the next three years. In 2017, K1 was proposed to be increased from 1.798 to 1.891, in 2018 - to 1.982, in 2019 - to 2.063. The Ministry of Finance proposed to approve such a project. You can get acquainted with the project at this link. For more details see "". However, in connection with the publication of the Order of the Ministry of Economic Development of 03.11.2016 No. 698, such a proposal has lost all relevance.

Introduced a new declaration for UTII

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

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

Introduced a notification procedure for the transition from UTII to STS

From January 1, 2017, organizations that have stopped using UTII and are switching to the simplified tax system must notify the tax office. The notice period is no later than 30 calendar days from the date of termination of the obligation to pay UTII. The innovation was introduced by Clause 47 of Article 2 of Federal Law No. 401-FZ dated 30.11.2016.

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

More companies will be able to apply the Unified agricultural tax

From January 1, 2017, the proceeds from the sale of agricultural products for the Unified agricultural tax will need to be determined differently. 70% of the income from the sale of agricultural products can be calculated taking into account the income from the sale of auxiliary services (sowing crops, pruning fruit trees, harvesting, grazing, etc.). Previously, such income was not recorded. The corresponding amendments are provided for by Federal Law No. 216-FZ of 23.06.2016.

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

UAT will be able to take into account the costs of an independent assessment

Since 2017, Federal Law No. 238-FZ dated 03.07.2016 “On independent qualification assessment” comes into force. We have already written about this above. Organizations applying the UAT will be entitled to take into account the costs of certification of employees according to professional standards from 2017. This is provided for by subparagraph 26 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation (as amended by Federal Law No. 251-FZ of 03.07.2016).

In case of non-receipt of tax notifications and non-payment of transport tax, an individual is obliged to inform the tax office that he has a vehicle. Such a message is submitted in relation to each vehicle until December 31 of the year following the expired year, with copies of title (title) documents attached.

From January 1, 2017, tax liability will be introduced for failure to report (untimely message) about the availability of vehicles. The amount of the fine is 20 percent of the unpaid tax amount (clause 12 of article 1, part 3 of article 7 of the Federal Law of 02.04. 2014 No. 52-FZ).

Until January 1, 2017, a transitional period was in force, allowing citizens who declared the presence of property or vehicles in respect of which property or transport tax was not paid, to start paying tax from the year in which the presence of such an object was declared. The transition period ended on January 1, 2017. Therefore, if the tax inspectorate receives information about property objects from external sources (Rosreestr bodies, traffic police departments), the tax on these objects will be calculated for the previous three years, and the above penalty will also be levied (clause 5 of article 7 of the Federal Law of 02.04.2014 No. 52-FZ).

Insurance contributions for pension, medical and insurance for temporary disability and maternity (Chapter 34 of the Tax Code of the Russian Federation)

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

Increased income limits for calculating insurance premiums

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

You need to change the form of the card accounting for accrued payments and insurance premiums

To take into account salaries and other benefits, insurance premiums from such payments for each employee, it is necessary to keep records. This was required by legislation until 2017 (part 6 of article 15 of the Federal Law of 24.07.2009 No. 212-FZ). Such records could be kept in any form. However, officials from the Pension Fund of Russia and the FSS recommended using the accounting card developed by them for this (Letter from the Pension Fund of the Russian Federation No. AD-30-26 / 16030, FSS RF No. 17-03-10 / 08/47380 dated 09.12.2014).

In 2017, the norm on the need to keep records of insurance premiums will be provided for in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, so the organization or individual entrepreneur has the right to independently develop a card for recording accrued payments and insurance premiums. However, you can not develop a new form of the card, but simply correct the previously used form and replace in it, in particular, references from Federal Law No. 212-FZ of 24.07.2009 to the Tax Code. For more details on the form of the new card from 2017, see "".

Calculation of insurance premiums must be submitted to the IFTS

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

The new form for calculating insurance premiums, which has been used since 2017, will replace the previous form for calculating insurance premiums RSV-1, which was submitted to the territorial bodies of the PFR. However, starting next year, calculations will be submitted to the IFTS. Cm. " "

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

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

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

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

Since 2017, the method of delivery of calculations for insurance premiums does not in any way affect the term from the submission to the IFTS. Regardless of the method ("on paper" or in electronic form), calculations must be submitted no later than the 30th day of the month following the reporting period.

Introduced a new basis for recognizing financial statements as not submitted

If, in the calculation of insurance premiums submitted to the Federal Tax Service Inspectorate, the data on the total amount of contributions to pension insurance does not coincide with the amount of these contributions assessed for each individual, the calculation will be considered not submitted. In such a situation, the tax authorities will have to send a notification to the policyholder about the revealed discrepancy. Within five days from the date of its receipt, the policyholder will be obliged to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports.

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

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

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

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

Despite the fact that since 2017, pension, medical and insurance contributions for VNiM have come under the control of the Federal Tax Service, updated calculations for the periods that have expired before January 1, 2017 must be submitted to the Pension Fund of the Russian Federation and the FSS according to the previous forms RSV-1 and 4-FSS ... So, for example, if in January 2017 an organization decides to clarify the RSV-1 for 2016, then the updated calculation will still need to be submitted to the PFR unit in the RSV-1 form, approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p ... The corrected information for previous periods will be transferred by the PFR authorities to the tax authorities on their own (Article 23 of the Federal Law of 03.07.2016 No. 250-FZ). The tax authorities themselves will not accept "revisions" for previous periods.

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

Legislators have provided for the procedure for the return of overpaid insurance premiums for periods before January 1, 2017. Decisions on the return of overpaid amounts from 2017 will be made by off-budget funds (PFR and FSS). Accordingly, an application for a return must be applied to the territorial divisions of the Pension Fund of Russia or the FSS. However, the tax office will return the overpayment. This procedure was prescribed in Article 21 of Federal Law No. 250-FZ dated 03.07.2016. If the overpayment is formed after January 1, 2017, then for its return (or offset), of course, you need to contact the IFTS.

Retained insurance premium rates

The rates of pension, medical and insurance contributions for temporary disability and in connection with maternity will not change in 2017. So, if an organization does not have the right to apply reduced tariffs, then in 2017 it must charge contributions at the main tariffs. They are shown in the table.

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

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

It is necessary to transfer insurance premiums from 2017 (except for “injury” contributions) to the IFTS, and not to funds. In this regard, the payment order for the payment of contributions must be filled in as follows:

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

Introduced new KBK for payment of insurance premiums

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

New KBK for insurance premiums from 2017

Contribution type	New KBK
Pension contributions	182 1 02 02010 06 1010 160
Contributions to FFOMS (medical)	182 1 02 02101 08 1013 160
Contributions to the FSS of the Russian Federation (for disability and maternity)	182 1 02 02090 07 1010 160
Contributions for injury	393 1 02 02050 07 1000 160
Additional pension contributions at rate 1	182 1 02 02131 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price
Additional pension contributions at rate 2	182 1 02 02132 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02 132 06 1020 160, if the tariff depends on the special price

Introduced an additional condition to preserve the right to lower rates

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

Separate divisions have new responsibilities

Serious changes since 2017 have been recorded for organizations with separate divisions. Before, we recall that it was required to transfer contributions and submit reports at the location of a separate subdivision if the subdivisions had their own checking bank account and a separate balance sheet. This was provided for by part 11 of article 15 of the Federal Law of 24.07.2009 No. 212-FZ.

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

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

Adjusted non-contributory per diem limits

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

With regard to contributions "for injuries", everything will remain the same. In 2017, per diems will be fully exempt from these contributions. After all, they, as before, will not be subject to the RF Tax Code.

Clarified the procedure for determining the base for income in kind

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

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

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

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

The amount of pension contributions that an individual entrepreneur must pay "for himself" depends on the amount of his income. Starting from 2017, the rules for determining income for a number of individual entrepreneurs will change. So, for example, in 2016, the income of an entrepreneur on OSNO was considered to be his earnings, not reduced by deductions. This means that contributions to the Pension Fund should be counted as a percentage of all taxable income, excluding professional deductions (Letter of the Ministry of Labor of Russia dated December 18, 2015 No. 17-4 / OOG-1797). But from 2017 the situation will change. When calculating contributions "for oneself", an individual entrepreneur on OSNO should be guided by subparagraph 1 of paragraph 9 of article 430 of the Tax Code of the Russian Federation. And incomes, according to this norm, must be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. This means that individual entrepreneurs will begin to calculate pension contributions not from the total amount of their income, but from the difference between income and professional deductions. This was confirmed by the Ministry of Finance of Russia in a letter dated 25.10.16 No. BS-19-11 / 160.

Insurance premiums "for injuries"

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

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

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

The policyholders will need to summarize information on insurance premiums "for injuries" in a separate 4-FSS calculation. The new 4-FSS calculation form, which has been used since the first quarter of 2017, was approved by the FSS order dated September 26, 2016 No. 381 “On approval of the calculation form for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage and the Procedure for filling it out. " The policyholders will need to submit a new calculation of 4-FSS in 2017 to the FSS, as before, on a quarterly basis. Completion dates in 2017 will not change. "On paper" a new calculation will need to be submitted no later than the 20th day of the month following the reporting (settlement) period (that is, quarter). In electronic form - no later than the 25th, respectively. Thus, the method of submission of the 4-FSS calculation, as before, will affect the allowable deadlines for its submission.

A fine was introduced for non-compliance with the method of presenting the 4-FSS calculation

Since 2017, a new type of offense will appear - non-compliance with the procedure for reporting on contributions "for injuries" (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). If after January 1, 2017, the calculation of the "injury" premiums is submitted on paper instead of the mandatory electronic form, the policyholder will be fined 200 rubles. FSS bodies will be fined for this. There was no such penalty before.

FSS bodies were granted new rights

Starting from 2017, FSS units will have new rights that they will be able to use in the framework of administration and control of contributions "for injuries". New powers were given to the FSS bodies by subparagraph "a" of paragraph 3 of Article 3 of the Federal Law of 03.07. 2016 No. 250-FZ. Starting next year, they will be entitled to:

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

Adjusted the law on insurance premiums "for injuries"

Insurance premiums "for injuries" in 2017, as before, will be regulated by Federal Law No. 125-FZ dated July 24, 1998. However, earlier this law contained many norms that referred to the Federal Law of 24.07.2009 No. 212-FZ, which had lost since January 1, 2017<О страховых взносах>... In this regard, Federal Law No. 125-FZ of July 24, 1998 was supplemented with new provisions. So, in particular, it was prescribed:

• settlement and accounting periods;
• the procedure for calculating and the timing of payment of insurance premiums.

Tax and accounting changes from 2017, approved and only planned. Insurance premiums to the Federal Tax Service, electronic funds and sick leave, new simplification limits, amendments to inspections.

We will talk about tax and accounting changes from 2017, which are already known today, in the article.

Tax changes from 2017 for most companies and individual entrepreneurs

From 2017, insurance premiums (except for personal injury premiums) will be transferred to the Federal Tax Service... The rules for paying insurance premiums and benefits for them are prescribed in the Tax Code of the Russian Federation (Chapter 34). The general rates of insurance premiums for 2017 will remain.

Occupational Risk Class for Injury Contributions will be defined differently. If the company does not confirm its main activity in the FSS, it will be assigned the highest class of professional risk from the OKVED codes available in the Unified State Register of Legal Entities. And it doesn't matter if the company conducts this activity or it is only listed in the register. The changes were approved by the Government Decree of June 17, 2016 No. 551.

The cost of assessing the qualifications of employees can be written off.Employees and applicants will be able to pass a special exam and receive an independent assessment of their qualifications (Federal Law No. 238-FZ of July 3, 2016). If the employer pays for the assessment, he will be able to take into account the costs when calculating income tax, unified agricultural tax and simplified tax. If the event is paid by the person himself, he will be able to use the social deduction for personal income tax. The corresponding amendments to the Tax Code of the Russian Federation were introduced by Federal Law No. 251-FZ dated July 3, 2016.

Classifiers.The Tax Code will only mention OKVED. You will have to look into this classifier to understand if the company is eligible for the benefit. Now tax norms are tied to different classifiers: agricultural tax incentives - to the OKP product classifier, and regional simplification, imputation and patent incentives - to OKUN.

From January 1, 2017, the new OK 013-2014 classifier (SNA 2008) will replace the current one. This means that for all fixed assets that will be put into operation in 2017, the useful lives will have to be determined by new codes and depreciation groups. To simplify the transition, Rosstandart has released tables of correspondence between the codes of the current and new classifiers.

KBK - 2017will be new . There will be a separate code for the income tax of controlled foreign companies - 182 1 01 01 01080 01 1000 110. Organizations on the simplified tax system with the object “income minus expenses” will transfer to the KBK 182 1 05 01021 01 0000 110 both advance payments, and an annual tax and a minimum tax (1% of revenue).

Rules for contracts in c.u.... will also appear right in the codex. So far, many situations with such agreements have been explained in the letters of the Ministry of Finance and the Federal Tax Service. For example, that the advance payment does not need to be recalculated as of the date of shipment (letter of the Federal Tax Service of Russia dated July 21, 2015 No. ED-4-3 / 12813).

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

Social deduction for the education of children can increase from 50 to 100 thousand rubles. Bill No. 1106041-6 with such amendments was submitted to the State Duma on June 22.

New invoice details - identification code of the state contract - from April 2017 will supplement the current form. The Ministry of Finance announced this on May 30 on the regulation.gov.ru website.

Changes from 2017 to reporting

RSV-1 and 4-FSS will be canceled. A unified calculation of insurance premiums, which will combine data from canceled forms, will be developed and approved by the Federal Tax Service. This report will be quarterly. The companies will submit monthly information about employees and annual personalized reporting to the Pension Fund. In the FSS - the calculation of contributions for injuries.

Income tax declaration for 2016 it will be necessary to pass the updated form. It will be possible to take into account all the changes in the Tax Code since the beginning of 2015: the introduction of a trade tax, the possibility of self-adjustment of the tax base for non-market transactions with related parties, a change in the personal income tax rate on dividends, etc.

Declaration on UTII the tax office plans to change by December 2016. This is because from 2017, entrepreneurs on UTII with hired workers will be able to reduce the tax on fixed insurance premiums that they pay for themselves. Now these individual entrepreneurs have the right to reduce the tax only on employee contributions.

Mandatory audit of annual financial statements from January 1, 2017 will be carried out by developers who attract money from participants in shared construction (Article 18 of the Federal Law of December 30, 2004 No. 214-FZ). Previously, the Law required the developer to submit to any person who applied an audit report to the accounts for the last year (Information Notice of July 13, 2016 No. IS-audit-5).

Tax changes for special regimes from 2017

STS limits. Companies will be able to apply the simplified simplification if the revenue for 9 months of the previous year did not exceed RUB 90 million. The income limit allowing to remain on the simplified tax system will grow to 120 million rubles. For comparison: companies and individual entrepreneurs were able to use the special regime in 2016, whose revenue for 9 months of 2015 was no more than 51,615 million rubles. And the marginal income of the simplifier in 2016 is 79.74 million rubles. Until 2021, both limits are RUB 90 million. and 120 million rubles - will not be indexed.

The fixed assets limit, which allows companies to switch to simplification, will remain at the level of 100 million rubles. However, for certain taxpayers and types of activities, the regions will be able to increase the limit to 150 million rubles.

Companies on a simplified basis with the object "income minus expenses" will be able to write off the costs of examining employees according to professional standards (Federal Law No. 251-FZ dated July 3, 2016).

Fixed insurance premiums for individual entrepreneurs.Entrepreneurs with hired personnel on UTII will reduce the tax on insurance premiums both for themselves and for employees (Federal Law of June 2, 2016 No. 178-FZ). It will be possible to reduce the tax on contributions within 50 percent. Now individual entrepreneurship employers reduce UTII only for contributions for employees, and fixed contributions are taken into account only for individual entrepreneurs.

Pension contributions on income exceeding RUB 300,000 will be called fixed contributions. As a result, individual entrepreneurs on a simplified “income” and on imputation will be able to declare such contributions as a tax deduction. Until 2017, the legality of such a deduction was controversial.

Unified agricultural tax payment... More companies and individual entrepreneurs will be able to switch to the payment of unified agricultural tax (Federal Law No. 216-FZ dated June 23, 2016). UTII will be used by agricultural producers and - companies and entrepreneurs that produce agricultural products. Since 2017, this list will also include those who provide services to agricultural producers of pits. Services should relate to auxiliary activities in the field of agricultural crops production and post-harvest processing of agricultural products (according to OKVED).

Changes from 2017 ...

... on the benefits of the FSS

From 2017, electronic sick leave will appear, which social insurance will pay directly to citizens. The electronic hospital doctor will not hand it over, but place it in the FSS information system. Now the pilot project is already being tested in Moscow, Novosibirsk, Belgorod and Astrakhan regions.

The amount of compensation to the families of those killed at work can be increased from 1 to 2 million rubles. The new order will affect accidents that have occurred since January 1, 2017.

... by checks

From January 1, 2017, companies will submit VAT clarifications only electronically through the operator. The format will be approved by the Federal Tax Service (clause 3 of article 88 of the Tax Code of the Russian Federation). This applies to those who are required to report VAT via the Internet. If the tax authorities asked to clarify the discrepancies in the reporting, and the company did not send a response within five working days, from 2017 it faces a fine of 5,000 rubles. For a repeated violation within a calendar year - 20,000 rubles. Instead of explanations, the company will be able to submit a revision. Then there will be no fine (clause 1 of article 129.1 of the Tax Code of the Russian Federation).

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

... by cash registers

From 2017, all organizations and entrepreneurs will gradually switch to online checkouts. Since February, companies that have run out of EKLZ at the checkout will no longer be able to change it and will have to buy an electronic cash register. And in July 2017 - all the rest, even if the ECLZ term is not over by that time. From July 2018, those who do not use CCPs will join the new system. For example, service companies and patent entrepreneurs.

The new law will increase fines for cash violations from July 15, 2016. The amount of the sanctions will depend on the amount of the proceeds passed off the box. The statute of limitations for prosecution for cash violations will increase from 2 months to one year.

... frame by frame

HR records of micro-enterprises simplified. The government will develop a standard labor contract, where it will be possible to indicate the conditions that are now established in local regulations (internal labor regulations, regulations on remuneration, bonuses, certification, etc.). Accordingly, the local acts themselves will not have to be drawn up. But if the status of a micro-enterprise is lost, local acts will have to be restored within four months. The basis is Articles 309.1 and 309.2 of the Labor Code of the Russian Federation (introduced by Federal Law No. 348-FZ of July 3, 2016).

Collective agreement may become mandatory for all employers except microenterprises. The corresponding bill (No. 1085818-6) was submitted to the State Duma at the end of May.

Vacation single mothers or fathers who are raising a child under the age of 14, large parents of minor children can be extended from 28 to 31 calendar days. Such amendments to Article 253.1 of the Labor Code of the Russian Federation are envisaged by the bill No. 1103248-6 (submitted to the State Duma on June 20).

Salary indexation can article binding. Its minimum size will be established by trilateral commissions (now they are determining the regional minimum wage). If for a fully worked month the salary turns out to be more than 10 times the regional subsistence minimum, they will not increase it. The corresponding bill (No. 1119655-6) on June 6, the deputies submitted for consideration to the State Duma.

The information was obtained from the "Glavbukh System".

Latest news in taxation in the Russian Federation

Changes in the taxation procedure in Russia for individuals were introduced in 2015. But for adaptation, a transitional period was introduced - until 2020. From January 1, 2017, citizens will have to switch to a new algorithm for determining the tax base. The difference from the previous tax calculation system is that earlier the base was equal to the inventory value of the property, and since 2017 - the cadastral value. Considering that the cadastral value is higher than the inventory value, it can be indicated that the amount of tax payable by citizens will increase.

Regions can set individual regional rates within the limits specified in the RF Tax Code. Minimum - 0%, maximum - x3 of the statutory indicator. Benefits may also change, up to complete exemption from the obligation to pay the property rate. The following rates apply in Moscow:

Benefits in determining property tax in Russia

For the adaptation period, decreasing coefficients are set to identify the amount of real estate tax. The legislator has established that citizens will pay the full amount starting in 2020. And from 2016 to 2020, special coefficients will be applied - 0.2 for each year.

Additional benefits are provided:

• for the main housing, the base is reduced by 20 sq. m;
• for unfinished buildings, utility structures up to 50 sq. m., garages on the territory of summer cottages, the rate is determined not higher than 0.1%;
• for residential buildings on the territory of gardening and summer cottages, if their area does not exceed 50 sq. m. the rate is 0.1%;
• reduction of the base by 10 sq. m. for rooms, 50 km. m for home;
• the cadastral value of the complex is to be reduced by 1 million rubles.

In 2017, they retain benefits for full exemption from payment of the tax rate on property for pensioners, veterans, participants in the Great Patriotic War, veterans of military operations and other categories of citizens (Article 407 of the Tax Code of the Russian Federation). The benefit for retirees and others applies to only one property. If there are several objects in the possession, then the property tax for them is paid in full.

Tax calculator for individuals

1. Determine the status of housing: basic or additional.
2. If an apartment (house) is the main place to live, then 20 square meters must be subtracted from the total area. m. (50 sq. m. for a house).
3. Having determined the cadastral value for 1 sq. m. of housing, the price must be multiplied by the taxable area.
4. The resulting derivative must be multiplied with the rate in the region. The result is the amount due from 2020.
5. We apply the 2017 reduction factor to the base tax amount - 0.4.

The amount of property tax for 2017 will increase due to two factors: an increase in the coefficient and the use in calculating the cadastral value, which is equal, and sometimes even exceeds the market price of the object in comparison with the indicator of the inventory price.

If the calculation did not come

Russians are obliged to pay tax on property after they receive the relevant receipts from the tax authorities. The actual calculation of the tax amount is determined by the tax authorities. But what if the receipt was not received? This happens when the property is not included in the register and therefore is not taxed. Citizens in Russia are obliged to register their real estate.

For violation of this, the tax authorities may apply sanctions if unrecorded property is revealed. The penalty is 20% of the total unpaid tax, which will be calculated for the last 3 years. Tax services cannot fine citizens now. The norm will be introduced exclusively from January 1, 2017. However, if the Russians register their property before the end of this 2016, they will not be able to collect a fine and a three-year payment.

Date of publication: 02.09.2016 12:23 (archive)

Starting from January 1, 2017, taxpayers will face dramatic changes in tax legislation. Amendments to certain chapters of the Tax Code of the Russian Federation were introduced by Federal Laws of 03.07.2016 No. 242-FZ, No. 243-FZ and No. 248-FZ. The most significant changes concern new rules for administration and reporting of insurance premiums. The innovations also affected the rules for calculating certain types of taxes.

From January 1, 2017, the functions of administering insurance premiums will again be assigned to the tax authorities. As a reminder, until 01.01.2010, instead of insurance premiums, there was a unified social tax, the calculation and payment of which was controlled by the tax authorities. From next year, insurance premiums will refer to tax payments, and, accordingly, the rules established by tax legislation will apply to them. At the same time, in terms of establishing and collecting insurance contributions for compulsory social insurance against industrial accidents and occupational diseases and insurance contributions for compulsory health insurance of the non-working population, as well as monitoring the payment of these insurance contributions, appealing acts, actions (inaction) of officials the relevant bodies of control and prosecution of the guilty persons, the legislation on taxes and fees is not applied. In practice, this means that "unhappy" contributions do not fall within the scope of tax law.

Favorable changes will affect payers applying the simplified tax system. So, from 01/01/2017, taxpayers can obtain the right to use the simplified tax system if the income for the nine months of the year in which the notification of the transition to this special regime is submitted does not exceed 90 million rubles. And taxpayers will be able to continue working for the simplified tax system if the income for the calendar year does not exceed 120 million rubles. But the provision on indexing the income ceiling to the deflator coefficient will be suspended until 2020. In addition, from 01.01.2017 to 150 million rubles. increasing the limit of the residual value of fixed assets for the transition to the simplified tax system and its application. Such changes were made by Art. 2 of the Law N243-FZ.

Law N248-FZ specifies the term "consumer services", which is used in special regimes. Consumer services are understood as paid services that are provided to individuals and whose codes, in accordance with the All-Russian Classifier of Economic Activities and the All-Russian Classifier of Products by Types of Economic Activity, are determined by the Government of the Russian Federation.

Federal Law of 03.07.2016 N242-FZ amended clause 3.1 of Art. 380 of the Tax Code of the Russian Federation concerning the application of a zero tax rate in relation to certain types of real estate. So, from 01.01.2017 the tax rate on property tax is set at 0% in respect of objects of main gas pipelines, gas production, production and storage of helium, as well as facilities provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work related with the use of subsoil plots, or design documentation of capital construction objects, and necessary to ensure the functioning of real estate objects. In clause 3.1 of Art. 380 of the Tax Code of the Russian Federation prescribes the conditions for applying a zero rate to such objects. The list of the specified real estate is approved by the Government of the Russian Federation.

From 01.01.2017, new benefits have been established in terms of personal income tax. New edition of clause 20.1 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation one-time payments of additional incentives in cash and (or) in kind received from non-profit organizations, the statutory purpose of which is organizational and financial support for projects and programs in the field of elite sports:
- by athletes for each prize-winning place at the Olympic, Paralympic and Deaf-Olympic Games not later than the year following the year in which such athletes won prizes at the respective games;
- coaches and other specialists in the field of physical culture and sports who took a direct part in the training of athletes who won prizes at the Olympic, Paralympic and Deaf Olympic Games, no later than the year following the year in which such athletes won prizes at the corresponding games. The list of such organizations will be approved by the RF Government.

Starting from January 1, 2017, taxpayers will face dramatic changes in tax legislation. Amendments to certain chapters of the Tax Code of the Russian Federation were introduced by Federal Laws of July 3, 2016 No. 242-FZ, No. 243-FZ and No. 248-FZ. The most significant changes concern new rules for administration and reporting of insurance premiums. The innovations also affected the rules for calculating certain types of taxes.

From January 1, 2017, the functions of administering insurance premiums will again be assigned to the tax authorities. It should be reminded that until January 1, 2010, instead of insurance premiums, there was a unified social tax, the calculation and payment of which was controlled by the tax authorities.

For this purpose, amendments were made to certain articles of the RF Tax Code. From January 1, 2017, insurance premiums will relate to tax payments, and, accordingly, the rules established by the legislation on taxes will apply to them (clause 1 of article 2 of the Tax Code of the Russian Federation as amended by Law No. 243-FZ).

At the same time, in terms of establishing and collecting insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance of the non-working population, as well as monitoring the payment of these insurance premiums, appealing acts, actions (inaction) of officials the relevant bodies of control and prosecution of the guilty persons, the legislation on taxes and fees is not applied (clause 3 of article 2 of the Tax Code of the Russian Federation as amended by Law No. 243-FZ).

In practice, this means that "unhappy" contributions do not fall within the scope of tax law.

Administration of insurance premiums

In connection with the return of the administration of insurance premiums under the control of the tax authorities, Law No. 243-FZ provides for an intradepartmental mechanism for transferring information from the PFR to the Federal Tax Service of Russia.

Thus, the PFR governing bodies are obliged to notify the tax authorities at their location by February 1, 2017 information about international organizations registered as payers of insurance premiums, separate divisions of Russian organizations that are empowered to calculate payments and other remuneration in favor of individuals, lawyers, notaries in private practice, arbitration managers, appraisers, mediators, patent attorneys and other individuals, as of 01.01.2017 in electronic form (clause 1 of article 4 of Law No. 243-FZ).

Article 4 of Law No. 243-FZ defines a transitional period in terms of collection of arrears on insurance premiums, penalties and fines incurred as of January 1, 2017, as well as insurance premiums, penalties and fines additionally accrued by the PFR and FSS RF authorities based on the results of control measures, which were carried out for the settlement (accounting) periods that expired before 01.01.2017 (clause 2 of article 4 of Law No. 243-FZ).

Note! As of January 1, 2017, off-budget funds must determine for each policyholder the amount of arrears, penalties and fines for insurance premiums. If the policyholder has a debt, unrealistic collection, the fund will write off this debt.

The debt on insurance premiums, which was not recognized as uncollectible, after 01.01.2017 is subject to collection by the tax authorities.

New chapter and section "Insurance premiums in the Russian Federation"

Section I of the Tax Code of the Russian Federation was supplemented with a new Chapter 2.1 "Insurance premiums in the Russian Federation", which sets out the general conditions for establishing insurance premiums, the rights and obligations of payers of insurance premiums, and Chapter 34 "Insurance premiums". Chapter 34 "Insurance premiums" defines the main elements of taxation (base, benefits, features of the calculation of contributions by certain categories of payers).

It should be noted that the object of taxation with insurance premiums has not changed. Payments and other remuneration to individuals subject to compulsory social insurance are still subject to insurance premiums.

For payers (organizations, individual entrepreneurs, as well as individuals who are not individual entrepreneurs who make payments and other remuneration to individuals), for the period 2017 - 2021 The limiting value of the base for calculating insurance contributions for compulsory pension insurance is set taking into account the size of the average wage in the Russian Federation determined for the corresponding year, increased by 12 times, and the following increasing coefficients applied to it for the corresponding calendar year (Article 421 of the Tax Code of the Russian Federation in the new edition ): in 2017 - 1.9; 2018 - 2.0; 2019 - 2.1; 2020 - 2.2; 2021 - 2.3.

For such payers of insurance premiums, the rates for 2017-2018 are will remain the same (Article 426 of the Tax Code of the Russian Federation in the new edition):

for compulsory pension insurance:

• within the established limit value - 22%; over the established limit value - 10%;

for compulsory social insurance:

• in case of temporary disability and in connection with maternity within the established limit value - 2.9%; in case of temporary incapacity for work in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation, within the established limit value - 1.8%; for compulsory health insurance - 5.1%.

Daily allowance over 700 rubles. and 2500 rubles. - object of taxation with insurance premiums

At present, the daily allowance paid when an employee is sent on a business trip, regardless of their size, is not subject to insurance premiums.

In the updated version of paragraph 2 of Art. 422 of the Tax Code of the Russian Federation states that daily allowances are exempt from insurance premiums within the limits established by the legislation of the Russian Federation:

RUB 700 - business trips within Russia; 2500 RUB - business trips abroad.

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

Insurance premium reporting

Law No. 242-FZ changed the deadlines for submitting "insurance" reports. The calculation of insurance premiums should be submitted no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization and at the location of separate divisions of organizations that charge payments and other remuneration in favor of individuals, at the place residence of an individual making payments and other remuneration to individuals (paragraph 1 of clause 7 of article 431 of the Tax Code of the Russian Federation as amended).

Currently, "insurance" reporting is submitted to the Pension Fund of the Russian Federation and the FSS of the Russian Federation. Depending on the number of employees, electronic pension reporting is submitted no later than the 20th day (reporting), “paper” reports - no later than the 15th day of the second month following the reporting quarter. Depending on the number of employees, electronic reporting to the FSS of the Russian Federation is submitted no later than the 25th day (reporting), "paper" reporting - no later than the 20th day of the month following the reporting quarter.

In paragraphs 2-3, clause 7 of Art. 431 of the Tax Code of the Russian Federation clearly spelled out the basis when the reporting is considered not submitted.

If in the presented calculation the information on the total amount of insurance premiums for compulsory pension insurance calculated by the payer for the settlement (reporting) period does not correspond to the amount of calculated insurance premiums for compulsory pension insurance for each insured individual specified in this calculation, such calculation is considered not submitted, about which the payer is notified no later than the day following the day of submission of the calculation.

In this case, within five days from the date of receipt of the said notification, the payer of insurance premiums is obliged to submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation, which was initially recognized as not submitted.

In practice, this means that the payer of insurance premiums will have five working days to correct the submitted reports.

The amount of insurance premiums calculated for payment for a calendar month will be paid on the same date - no later than the 15th day of the next calendar month (clause 3 of article 431 of the Tax Code of the Russian Federation in the new edition).

Changes in the part of special tax regimes

Favorable changes will affect payers applying the simplified tax system. So, from January 1, 2017, taxpayers can get the right to use the simplified tax system if the income for the nine months of the year in which the notification of the transition to this special regime is submitted does not exceed 90 million rubles.

And taxpayers will be able to continue working for the simplified tax system if the income for the calendar year does not exceed 120 million rubles. But the provision on indexing the income ceiling to the deflator coefficient will be suspended until 2020.

In addition, from 1.01.2017 to 150 million rubles. increasing the limit of the residual value of fixed assets for the transition to the simplified tax system and its application. Such changes were made by Art. 2 of Law No. 243-FZ.

Law No. 248-FZ specifies the term “consumer services”, which is used in special regimes. Consumer services are understood as paid services that are provided to individuals and whose codes, in accordance with the All-Russian Classifier of Economic Activities and the All-Russian Classifier of Products by Types of Economic Activity, are determined by the Government of the Russian Federation (Article 346.27 of the Tax Code of the Russian Federation as amended).

Changes in other taxes

Federal Law No. 242-FZ dated July 3, 2016 amended clause 3.1 of Art. 380 of the Tax Code of the Russian Federation, concerning the application of a zero tax rate in relation to certain types of real estate.

So, from January 1, 2017, the tax rate on property tax is set at 0 percent in respect of objects of main gas pipelines, gas production, production and storage of helium, as well as objects provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work. related to the use of subsoil plots, or design documentation of capital construction facilities, and necessary to ensure the functioning of real estate objects.

In clause 3.1 of Art. 380 of the Tax Code of the Russian Federation prescribes the conditions for applying a zero rate to such objects. The list of the specified real estate is approved by the Government of the Russian Federation.

From 01.01.2017, new benefits have been established in terms of personal income tax. New edition of clause 20.1 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation one-time payments of additional incentives in cash and (or) in kind received from non-profit organizations, the statutory purpose of which is organizational and financial support for projects and programs in the field of elite sports:

• athletes for each prize-winning place at the Olympic, Paralympic and Deaflympic Games no later than the year following the year in which such athletes won prizes at the corresponding games;
• coaches and other specialists in the field of physical culture and sports, who took a direct part in the training of athletes who won prizes at the Olympic, Paralympic and Deaflympics, no later than the year following the year in which such athletes won prizes at the corresponding games. The list of such organizations will be approved by the RF Government.

The adjustments necessary to bring the terminology used in the legislation on the securities market in line with tax terminology were introduced by Law No. 242-FZ. So, in Art. 214.1 of the Tax Code of the Russian Federation (specifics of calculating and paying personal income tax on operations with securities) and Art. 301 of the Tax Code of the Russian Federation (specifics of taxation of futures transactions) the term “financial instrument of an urgent transaction” was replaced by “derivative financial instrument”.