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Unified calculation of insurance premiums - form. The cost of assessing the qualifications of employees can be included in the costs. Insurance premiums will be regulated by the Tax Code of the Russian Federation

New base limits for 2017 have already been approved (Decree of the Government of the Russian Federation of November 29, 2016 No. 1255):

in the PFR - 876,000 rubles;

in the FSS (contributions in case of temporary disability and in connection with motherhood) - 755,000 rubles.

Note. For accident contributions, policyholders will continue to report to the FSS in the amended form 4-FSS (Order of the FSS of the Russian Federation of September 26, 2016 No. 381). And the RSV-1 form for the reporting periods of 2017 is not submitted.

Interaction with the FSS and the FIU

Despite the fact that the administration of contributions has been transferred to the Federal Tax Service, insurers will continue to interact with the funds.

Traditionally until April 15 you need to send to the FSS a certificate confirming the main type of activity and a corresponding application. In 2017, the deadline falls on Saturday, so the certificate must be submitted before 04/14/2017 (please note that this type of report does not provide for a shift to the next business day if the deadline falls on a weekend).

If you do not submit a certificate to the FSS, the fund will independently determine the risk class of the enterprise and will do it according to the new rules. From 2017, the FSS will choose the highest class of occupational risk from the types of activities declared in the Unified State Register of Legal Entities. At the moment, the assignment of a hazard class is based on the types of activities actually carried out (Decree of the Government of the Russian Federation of June 17, 2016 No. 551).

Insurers for reimbursement of benefits from the FSS submit a number of documents, including form 4-FSS. In 2017, the procedure is changing - it will be possible to receive benefits on the basis of reference-calculation .

In Russia operates direct benefit pilot project to employees' accounts. The term of the project ends in December 2016 (Decree of the Government of the Russian Federation of 21.04.2011 No. 294). However, the Ministry of Labor presented a project to extend the "pilot" until 2019. If the changes are approved, 39 more regions will be included in the pilot project.

A positive change will be rescheduling according to SZV-M- from the new year, the report must be submitted before the 15th day of the month following the reporting one (clause 4, article 2 of the Federal Law of July 3, 2016 No. 250-FZ).

Until March 1 annually, policyholders must submit information about the length of service of the insured persons (including persons who have entered into a DGPC, on remuneration for which insurance premiums are accrued). Until 2017, this information was submitted as part of the RSV-1 form, but due to its cancellation, information will have to be indicated in a different form. The new work experience form has not yet been approved.

income tax

In the new year, income tax accountants will have to calculate at new rates. The general rate will remain the same - 20%. But the distribution by budgets will be as follows (Article 284 of the Tax Code of the Russian Federation):

• federal budget - 3%;
• budgets of subjects of the Russian Federation - 17%.

Recall that in 2016 the rates are 2% and 18%, respectively.

Note, that the annual income tax return will have to be submitted in a new form.

The changes will affect the procedure for accounting for losses of previous years (Federal Law No. 401-FZ of November 30, 2016). In the period from 2017 to 2020, the income tax base can be reduced by no more than 50 percent. However, the limitation on the time of carrying forward losses will be removed (before 2017, it was allowed to carry forward losses for no more than 10 years).

Taxpayers will be able to account for even more costs. So, for example, in the list of other expenses in Art. 264 of the Tax Code of the Russian Federation, a new type has been added - expenses for assessing the qualifications of employees (Federal Law No. 251-FZ of July 3, 2016).

In 2017, depreciation will need to be determined taking into account the new classifier. The rule applies to newly acquired fixed assets and property put into operation in 2017.

· services for the transportation of passengers and luggage by public rail transport in long-distance traffic are subject to zero VAT rate (clause 9.3 clause 1 article 164 of the Tax Code of the Russian Federation).

Explanations in response to the requirements of the Federal Tax Service in 2017, most companies will be required to submit electronically. The rule is established for those who submit declarations via the Internet (clause 3 of article 88 of the Tax Code of the Russian Federation).

Penalties for late payment of taxes

If companies are late in paying tax, they will be charged penalties based on 1/300 of the refinancing rate. From October 1, 2017, penalties for debts over 30 calendar days will increase to 1/150 of the refinancing rate (clause 13, article 1 of Federal Law No. 401-FZ of November 30, 2016).

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

Part One of the Tax Code

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

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

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

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

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

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

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

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

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

Set-off of different types of insurance premiums became impossible

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

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

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

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

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

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

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

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

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

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

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

Allowed to pay taxes, fees and insurance premiums for others

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

In connection with the indicated amendments to the Tax Code of the Russian Federation, for example, founders and directors will be able to pay taxes for their company. Previously, it was impossible to voluntarily pay taxes for third parties. Therefore, even if the director had money, 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, legislators have provided for a phased transition:

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

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

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

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

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

From the guarantors will collect the debt extrajudicially

One of the ways to ensure the obligation to pay taxes and insurance premiums is a guarantee (Article 74 of the Tax Code of the Russian Federation). Tax legislation provides that if an organization or an individual entrepreneur wishes to postpone the payment of taxes or insurance premiums to a later date, then the Federal Tax Service has the right to require the involvement of guarantors in this procedure. Under a suretyship agreement, the surety is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes or insurance premiums, if the latter fails to pay the amounts due and the corresponding penalties within the prescribed period. This follows from Article 74 of the Tax Code of the Russian Federation (as amended by Federal Law No. 243-FZ dated July 3, 2016, which extended the possibility of guaranteeing insurance premiums from 2017).

Previously, it was provided that if the taxpayer does not pay the amounts due, then the tax inspectorate has the right to collect debts from the guarantor only in court. However, the situation has changed. In connection with the entry into force of Federal Law No. 401-FZ of November 30, 2016 “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 a trial. Such amendments were made to paragraph 3 of Article 74 of the Tax Code of the Russian Federation.

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

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

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

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

Recall that tax residents are citizens who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation). At the same time, 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 itself had to establish the tax status of individuals - recipients of income based on the characteristics of each specific situation (Letter of the Ministry of Finance dated 16.03.2012 No. 03-04-06 / 6-64). From July 1, 2017, everything should be easier. An individual will be able to receive confirmation of his status as a tax resident from the INFS and submit such a document at the place of demand.

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

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

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

TIN can be obtained at any tax office

From January 1, 2017, the TIN can be obtained at any tax office, and not only at the place of residence or place of stay. The amendment was made to paragraph 7 of Article 83 of the Tax Code of the Russian Federation. The Federal Tax Service informed about this innovation on its website: “The principle of extraterritoriality in the provision of public services by tax authorities is one of the main ones in the activities of the Federal Tax Service of Russia. From January 9, that is, the first working day of 2017, all territorial tax authorities serving individuals begin accepting applications for registration of an individual and issuing him a certificate of registration, regardless of the place of residence (place of stay) of an 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 provided by foreign companies to individuals in the Russian Federation (including access to databases, advertising services, domain names, hosting, website administration, etc.). Innovations on the issues of VAT collection from such organizations are provided for by the Federal Law of July 3, 2016 No. 244-FZ. So, in particular, since 2017:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Loyalty program bonuses exempted from personal income tax

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

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

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

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

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

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

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

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

Expanded the list of tax agents for personal income tax

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

Some incomes of self-employed persons were exempted from personal income tax

The list of non-taxable payments was supplemented with the income of 2017-2018, which individuals received from citizens for services for personal, household needs:

• for the supervision and care of children, sick people, the elderly over 80 years of age and other persons who need care;
• for tutoring;
• house cleaning, housekeeping.

Since 2017, self-employed persons have the right not to pay income tax on the indicated income, provided that they register with the Federal Tax Service regarding their activities. At the same time, the authorities of the constituent entities of the Russian Federation may establish other types of services for personal, household needs, the income from which is exempt from personal income tax. Cm. " ".

The updated declaration 3-NDFL is applied

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

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

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

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

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

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

New income tax return form approved

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

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

Also, new sheets appeared in the new tax declaration:

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

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

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

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

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

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

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

Updated classification of fixed assets by depreciation groups

Since 2017, 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 December 12, 2014 No. 2018-st. In this regard, changes were made to the Classification of fixed assets, approved. Decree of the Government of the Russian Federation No. 1 dated January 1, 2002. Accordingly, the classification of fixed assets by depreciation groups will change from 2017. The new codes should be used for fixed assets that you put into operation from January 1, 2017. This is confirmed by the Letter of the Ministry of Finance dated November 08, 2016 No. 03-03-РЗ / 65124. Cm. " ".

Clarified the meaning of "controlled debt"

For the purposes of taxation of income, such debt on a loan (credit) is recognized as controlled if the lender (creditor) or the person who issued the security (for example, a surety or guarantee) is a foreign company that directly or indirectly owns more than 20 percent of the borrower's authorized capital, 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 related organization;
• before an organization that is considered interdependent in relation to a foreign counterparty;
• for which these organizations act as guarantors, guarantors, etc.

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

Controlled debt will be determined by the totality of loans

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

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

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

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

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

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

Clarified the concept of doubtful debt

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

Loss carry forward limit for 10 years was canceled

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

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

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

Changed the size of rates between the federal and regional budgets

In 2017–2020, income tax rates are:

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

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

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

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

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

Corporate property tax

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

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

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

From 2017, for real estate objects not included in the regional lists before January 1, it is necessary to pay tax at the cadastral value only from next year. From January 1, 2017, only administrative and non-residential premises will appear in this list. 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 November 30, 2016.

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

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

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

Increased maximum income for the transition to the simplified tax system

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

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

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

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

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

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

Increased the threshold for the cost of fixed assets

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

Deflator coefficient suspended until 2020

The deflator coefficient was previously used to adjust the income limit at which a transition to the simplified tax system is possible, as well as the marginal income, if it is exceeded, the right to “simplification” is lost (clause 2 of article 326.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation). In 2016, this deflator was 1.329. It was approved by Order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772. So, 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. Before this date, it will not be necessary to index 120 and 90 million rubles for deflator coefficients, respectively. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (clause 4, article 4 of the Federal Law of July 3, 2016 No. 243-FZ).

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

Updated book of income and expenses

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

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

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

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

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

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

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

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

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

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

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

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

There will be a new composition of household services for UTII

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

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

Deflator coefficient K1 will not be increased in 2017

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

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

A new UTII declaration has been introduced

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

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

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

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

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

More companies will be able to apply ESHN

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

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

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

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

Land tax (Chapter 31 of the Tax Code of the Russian Federation)

Information on the cadastral value of land plots should be taken from the Unified Register of Real Estate

From January 2017, the Unified State Register of Rights (EGRP) will be merged with the State Real Estate Cadastre (GKN). The result will be the Unified State Register of Real Estate (EGRN). When calculating land tax, information on the cadastral value of land from 2017 should be taken from the Unified State Register of Real Estate. This is provided for by Federal Law No. 401-FZ dated November 30, 2016.

Patent taxation system (Chapter 26.5 of the Tax Code of the Russian Federation)

The deflator coefficient for 2017 will be 1.425

The deflator coefficient is used to calculate the limit on the annual income that an IP can potentially receive. In the general case, this income cannot exceed 1 million rubles, indexed by the deflator coefficient (clauses 7 and 9 of article 346.43 of the Tax Code of the Russian Federation). In 2016, the deflator coefficient for PSN was 1.329 (approved by order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772). In 2017, this coefficient will increase to 1.425 (according to the Order of the Ministry of Economic Development of November 3, 2016 No. 698). Therefore, the maximum amount of potential annual income for the "patent" business will be 1.425 million rubles (1 million rubles × 1.425). And the maximum cost of a patent for a month will be 7,250 rubles (1.425 million rubles × 6%: 12 months). Note that regional authorities can increase the amount of potential annual income for certain types of activities by three, five and even 10 times (clause 8 of article 346.43 of the Tax Code of the Russian Federation).

Types of activities for PSN will be determined by new classifiers

From January 1, 2017, the types of entrepreneurial activities in the industrial, social and scientific fields, as well as in the field of personal services, for which the constituent entities of the Russian Federation set a rate of 0 percent, will be determined taking into account the new classifiers (OKVED2) and (OKPD2). They were approved by the Government of the Russian Federation by order No. 2496-r dated November 24, 2016. Thus, the requirement of paragraphs 4 and 7 of Article 1 of the Federal Law of July 3, 2016 No. 248-FZ was fulfilled.

Stop issuing "patent" certificates

From January 1, 2017, tax inspectorates do not issue a notice of registration (deregistration) of an IP on a patent. Even at the request of individual entrepreneurs. The reason is subparagraph “c” of paragraph 54 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Provided that non-payment of a patent does not entail the loss of the right to the patent system

If an individual entrepreneur has not paid for the patent within the prescribed period, then from 2017 he does not lose the right to this special regime. Before, we recall, non-payment of a patent threatened to deprive such a right. The basis is subparagraph “c” of paragraph 53 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Individual entrepreneurs on a patent will send requests for payment of tax

From January 1, 2017, if an individual entrepreneur on a patent has not paid the tax on time, the inspection will send him a demand for payment of tax, penalties, fines. This is provided for by paragraph 55 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ. Previously, such claims were not sent within the framework of the patent taxation system.

Clarified the procedure for maintaining a book of accounting for income and expenses

From January 1, 2017, an IP on a patent no longer needs to keep a book of income and expenses separately for each issued patent. You can keep a single book. The basis is paragraph 56 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Tax on property of individuals (Chapter 21 of the Tax Code of the Russian Federation)

Introduced a penalty for failure to notify about real estate objects

The obligation to pay tax on the property of individuals, as a general rule, arises no earlier than the date a person receives a tax notice (clause 4, article 57, clause 2, article 409 of the Tax Code of the Russian Federation). The tax must be paid within a month from the date of its receipt (clause 6, article 58 of the Tax Code of the Russian Federation).

In case of non-receipt of tax notices and non-payment of tax, an individual is obliged to inform the tax office about the presence of a taxable real estate object. Such a notice shall be submitted in respect of each object of taxation by December 31 of the year following the expired year, with copies of title (title certifying) documents for the real estate object attached (clause 2.1, article 23 of the Tax Code of the Russian Federation).

From January 1, 2017, the tax legislation will stipulate that if you do not file or miss the deadline for reporting “unknown” real estate, the tax authorities will have the right to fine a person. The fine can be up to 20 percent of the unpaid property tax. Such a fine is provided for by the new paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation. It was introduced by Federal Law No. 52-FZ of April 2, 2014.

Transport tax of individuals (Chapter 28 of the Tax Code of the Russian Federation)

Introduced a fine for failure to notify about vehicles

Citizens pay the transport tax to the budget at the location of the vehicles after receiving a tax notice sent by the tax inspectorate. The tax is payable no later than December 1 of the year following the expired year (Clause 1, Article 363 of the Tax Code of the Russian Federation). Cm. " ".

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

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

Until January 1, 2017, there was a transitional period that allowed 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. On January 1, 2017, the transition period ended. Therefore, if the tax inspectorate receives information about property objects from external sources (Rosreestr bodies, traffic police departments), the tax in respect of these objects will be calculated for the previous three years, and the above penalty will be levied (clause 5, article 7 of the Federal Law dated 04/02/2014 No. 52-FZ).

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

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

Increased income limits for calculating insurance premiums

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

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

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

In 2017, the rule on the need to keep records of insurance premiums will be provided for already in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, therefore, an organization or individual entrepreneur has the right to independently develop a card for accounting for accrued payments and insurance premiums. However, you can not develop a new 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 July 24, 2009 to the Tax Code. For more information about the form of the new card from 2017, see "".

Calculation of insurance premiums must be submitted to the IFTS

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

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

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

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

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

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

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

Introduced a new basis for recognizing statements as not submitted

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

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

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

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

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

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

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

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

Saved premium rates

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

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

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

It is necessary to transfer insurance premiums from 2017 (except for contributions "for injuries") to the Federal Tax Service, and not to funds. In this regard, the payment order for the payment of contributions must be filled out as follows:

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

Introduced new CBC for the payment of insurance premiums

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

New BCCs for insurance premiums from 2017

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

Introduced an additional condition for maintaining the right to reduced tariffs

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

Separate units have new responsibilities

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

Since 2017, the condition on the presence of a current account and balance has disappeared from the Tax Code of the Russian Federation. Therefore, Russian separate divisions that are authorized to accrue remuneration and other payments in favor of individuals will be required to independently transfer contributions (except for “injury” contributions) and submit insurance premium calculations to the Federal Tax Service 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, 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 on” the obligation to pay insurance premiums and submit settlements for a separate subdivision that does not have an account and balance sheet, but is empowered to pay salaries and other remuneration to individuals. persons.

Adjusted daily allowance limits, not subject to contributions

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

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

Clarified the procedure for determining the base for income in kind

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

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

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

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

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

Injury insurance premiums

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

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

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

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

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

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 contributions "for injuries" is submitted on paper instead of the mandatory electronic form, then the insured will be fined 200 rubles. The FSS authorities will fine for this. Previously, there was no such penalty.

FSS bodies granted new rights

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

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

Adjusted the law on insurance premiums "for injuries"

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

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

Also, since 2017, Federal Law No. 125-FZ of July 24, 1998 has been supplemented with articles 26.1–26.13, which clearly state how the FSS bodies:

• collect arrears;
• provide a deferment (installment plan);
• issue requests for payment of contributions;
• charge penalties;
• return and offset overpaid contributions

In addition, articles 26.14–26.21 appeared, which spelled out:

• how to conduct desk and field inspections;
• how to document the results of inspections;
• how to appeal against the actions of FSS officials.

Tariffs of insurance premiums have been retained

Introduced a new procedure for calculating the allowance for contributions "for injuries"

Decree of the Government of the Russian Federation No. 1341 dated December 10, 2016 changed the calculation of the premium to the rate of contributions for injuries. Recall that the FSS bodies calculate the allowance according to the formula (clause 6 of the Methodology approved by order of the Ministry of Labor dated August 1, 2012 No. 39n). It takes into account the amount of benefits, the number and duration of insured events for the previous three years.

In connection with the amendments, when calculating the allowance, the fund will also take into account whether there were fatal accidents at the enterprise last year. The allowance will depend on the number of deaths. The Foundation will appoint it if more than two people have suffered, and there is no fault of third parties.

This decision came into force on December 25, 2016. However, in fact, the amendment will start working from 2018, since the fund has already calculated the surcharge to the tariff for 2017 before September 1, 2016 (clause 9 of the rules from the Decree of the Government of the Russian Federation of May 30, 2012 No. 524).

The maximum tariff will be set according to data from the Unified State Register of Legal Entities

From January 1, 2017, it will be “more dangerous” not to confirm the main type of activity. The fact is that since 2017, FSS units have the right to determine the contribution rate based on the OKVED code, which corresponds to the highest class of professional risk. They will simply take this code from the Unified State Register of Legal Entities. The basis is the Decree of the Government of the Russian Federation of June 17, 2016 No. 551.

Note that the FSS bodies, in practice, did this before. But the judges did not agree with this (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 14943/10). From 2017, it seems that there will be no point in going to court. After all, the FSS authorities, when assigning a maximum tariff, according to data from the Unified State Register of Legal Entities, will not violate anything. Therefore, it makes sense to confirm the main activity in 2017. This must be done no later than April 15, 2017. Cm. " ".

Personalized accounting and reporting

Persuchet remained under the control of the FIU

Personalized accounting in 2017 will continue to control the PFR and will accept reports on it.

We have set a new deadline for the delivery of SZV-M

From January 1, 2017, the SZV-M report will need to be submitted no later than the 15th day of the month following the reporting one. The previous deadline is the 10th. At the same time, the form of the SZV-M report has not changed.

Introduced a new annual report on the experience of employees

In 2017, a completely new annual report will appear in the FIU, in which it will be necessary to indicate information about the length of service of employees and contractors. Its form is called SZV-STAZH. The deadline for submitting a new annual report is no later than March 1 of the year following the reporting one (new edition of clause 2, article 11 of Federal Law No. 27-FZ of April 1, 1996). Accordingly, for the first time such an annual report will be required no later than March 1, 2018.

Thus, until 2017, information on the length of service of employees was included in the RSV-1 (section 6) and was presented at the end of each quarter. Since 2017, information about the experience has become annual, but, as before, will have to be submitted to the FIU.

Introduced a penalty for failure to submit electronic reports

From January 1, 2017, for violation of the rules for filing personalized electronic reporting to the FIU, they will be fined 1,000 rubles. This is provided for by the new version of Part 4 of Article 17 of the Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”. It was introduced by subparagraph "b" of paragraph 9 of Article 2 of the Federal Law of July 3, 2016 No. 250-FZ. Recall that the SZV-M report must be submitted electronically for 25 or more people (paragraph 3, clause 2, article 8 of the Federal Law of 04/01/1996 No. 27-FZ).

For more information about changes in insurance premiums since 2017, see ““.

Defined the statute of limitations in the field of personalized accounting

Since 2017, a three-year statute of limitations for bringing to responsibility for committing an offense in the field of personalized accounting has been introduced (Article 17 of Federal Law No. 27-FZ of April 1, 1996).

Administrative responsibility

Introduced a penalty for failure to submit personalized reporting to the FIU

If you do not provide personalized accounting information on time or submit it incompletely or in a distorted form, then from 2017 officials (head or chief accountant) can be fined 300-500 rubles. Such a fine can be applied for SZV-M or for a new annual report on experience. This is provided for by the new article 15.33.2 of the Code of Administrative Offenses of the Russian Federation. It was introduced by paragraph 5 of Article 7 of the Federal Law of July 3, 2016 No. 250-FZ.

There was a penalty for failure to provide information to the FSS

From January 1, 2017, officials (director or chief accountant) will be able to be fined if they do not provide the FSS with information related to:

• hospital benefits;
• four additional days for the care of disabled children;
• social benefits for burial;
• the cost of services for burial according to the guaranteed list.

The amount of the fine can range from 300 to 500 rubles. Such liability appeared in Part 4 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation (as amended by paragraph 4 of Article 7 of Federal Law No. 250-FZ of July 3, 2016).

Government duty

More individuals will be able to receive a discount when paying state duty

From January 1, 2017, individuals will be able to receive a discount on the payment of the state fee. To receive a discount for obtaining legally significant actions, you will need to apply (that is, submit an application) through the portals of state, municipal services, and other Internet portals. The amount of the fee, in this case, will be calculated taking into account the reduction factor of 0.7. So, for example, for state registration of a marriage, in the general case, the amount of the state fee is 350 rubles (333.26 of the Tax Code of the Russian Federation). But if, from January 1, 2017, an application for marriage registration is submitted electronically using the portal of state or municipal services, then the fee will be less - 245 rubles (350 rubles × 0.7). The corresponding amendment was made to paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation by Federal Law No. 402-FZ of November 30, 2016 “On Amendments to Article 333-35 of Part Two of the Tax Code of the Russian Federation”.

Note that a similar provision was contained in paragraph 4 of Article 333.35 of the Tax Code of the Russian Federation before. However, the discount indicated above could only be obtained if the result of the service provided was provided to an individual in electronic form. But, many people know that most often, using the portals of state and municipal services, you can only submit an application electronically, and not receive the service itself. Since 2017, the mere fact of filing an application electronically, and not the fact of its submission, will entitle an individual to receive the indicated discount.

The state duty for the bankruptcy of individuals was reduced from 6,000 to 300 rubles

From January 1, 2017, if an individual applies for declaring a debtor bankrupt, the state duty will be 300 rubles, and if an organization - 6,000 rubles. Now the fee is 6,000 rubles, regardless of who submits an application to the arbitration court. Thus, the amount of the fee will change only for individuals (it will decrease by 20 times). For companies, it will remain the same. Such amendments were made to subparagraph 5 of paragraph 1 of Article 333.21 of the Tax Code of the Russian Federation by Federal Law No. 407-FZ of November 30, 2016 “On Amendments to Article 333-21 of Part Two of the Tax Code of the Russian Federation”.

Accounting

It is necessary to determine the useful life of fixed assets differently

From January 1, 2017, the norm allowing the use of the Classification of fixed assets approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 was canceled. The amendment is provided for by clause 1 of the Amendments approved by Decree of the Government of the Russian Federation of 07.07.2016 No. 2017, the useful life of fixed assets must be determined according to the rules of paragraph 20 of PBU 6/01.

Other changes affecting taxes, insurance premiums and wages

The minimum wage has been raised since July 1.

From July 1, 2017, the federal minimum wage will be 7,800 rubles. This is provided for by the Federal Law of December 19, 2016 No. 460-FZ “On Amending Article 1 of the Federal Law “On the Minimum Wage”. The new size of the minimum wage will need to be taken into account, in particular, to regulate wages and calculate benefits for temporary disability.

The previous size of the minimum wage was 7500 rubles. The minimum wage will remain at this level as of January 1, 2017. Cm. " ".

On August 10, 2017, joint-stock companies will enter the register of SME entities

From August 10, 2017, information on joint-stock companies that meet the conditions of small and medium-sized businesses in terms of equity participation will be entered into the Unified Register of Small and Medium-Sized Businesses. This is provided for by subparagraph “a” of paragraph 2 of Article 1 of the Federal Law of July 3, 2016 No. 265-FZ and confirmed by the Letter of the Federal Tax Service of Russia of October 12, 2016 No. GD-4-14 / 19360.

Canceled the issuance of certificates of registration of organizations and individual entrepreneurs

From January 1, 2017, instead of a certificate of state registration of a legal entity and an individual entrepreneur, the tax authority will issue an Entry Sheet of the Unified State Register of Legal Entities and an Entry Sheet of the State Register of Individual Entrepreneurs. This follows from the Order of the Federal Tax Service of Russia dated September 12, 2016 No. ММВ-7-14/481.

OKVED, OKDP, OKUN, OKP and OKPF classifiers ceased to operate

Since 2017, the OKVED, OKDP, OKUN, OKP and OKPF classifiers have been completely abolished. Instead, from 2017, other classifiers must be used, namely:

• the all-Russian classifier of types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2), approved by order of Rosstandart dated 31.01.14 No. 14-ST;
• the all-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008), approved by order of Rosstandart dated January 31, 2014 No. 14-ST;
• All-Russian classifier of fixed assets (OKOF) OK 013-2014 (SNS2008), approved by order of Rosstandart dated December 12, 2014 No. 2018-st.

New codes in declarations for 2016

On the cover pages of tax returns for 2016 submitted in 2017, the code according to OKVED2 (OK 029-2014) should be indicated. When submitting "adjustments" for previous periods, the OKVED code that is reflected in the primary declarations is indicated. Tax authorities should not argue with such an approach.

Information on the tax debt of counterparties will appear on the website of the Federal Tax Service no later than July 1, 2017

Since 2016, information on the amount of arrears and debts on penalties and fines has ceased to be a tax secret. At the same time, information about debts, tax offenses and measures of responsibility for their commission should be posted in the public domain on the website of the Federal Tax Service (clause 1.1 of article 102 of the Tax Code of the Russian Federation). The Federal Tax Service announced that the relevant data for 2016 will be published on the website of the Federal Tax Service no later than July 1, 2017. This is stated in the Letter of the Federal Tax Service dated 11/17/16 No. GD-4-8 / 21768.

Labor Relations

Small businesses allowed to waive regulations

You can enter into standard employment contracts with employees

Since 2017, employers (organizations and individual entrepreneurs) belonging to micro-enterprises have the right to completely or partially refuse to adopt local regulations containing labor law norms. Instead, working conditions can be stipulated directly in labor contracts concluded with employees on the basis of a standard form. This is provided for by Article 309.2 of the Labor Code of the Russian Federation, which comes into force on January 1, 2017. The standard form of an employment contract was approved by Decree of the Government of the Russian Federation of August 27, 2016 No. 858. See also "", "".

New requirements for jobs approved

From 2017, new rules and regulations for workplaces will come into force: for the microclimate, lighting, noise level, etc. (SanPiN 2.2.4.3359-16). This is provided for by the Decree of the Chief Sanitary Doctor of the Russian Federation of June 21, 2016 No. 81. See "".

The procedure for independent assessment of qualifications is regulated

From January 1, 2017, qualification assessment centers will become part of a single system. They will conduct an independent evaluation of employees. Evaluation is a kind of exam for an employee (or for a candidate for employees) for compliance with professional standards. You can take this exam at an independent assessment center. The employer who applied for them must pay for the services of the center.

Mandatory or not?

It is important to remember that an independent assessment is not a mandatory procedure. It can be replaced by certification conducted by the employer.

It is worth noting that if an employer, who is obliged to apply professional standards, sent an employee for an independent assessment, and the latter did not pass the exam, this is not a reason for dismissal. If an employee performs his duties well, then he cannot be fired even if he fails the exam at the center for independent qualification assessment. Dismissing in 2017, as before, is possible only on the basis of the results of the certification.

If an applicant is sent for an independent assessment in 2017, then a failure to pass the exam is a valid reason for refusing employment. The fact is that an employer who is obliged to apply professional standards is not entitled to conclude an employment contract with an individual who does not meet these standards (clause 6 of the Information of the Ministry of Labor of Russia dated 04/05/16).

Voluntary basis

An independent assessment can be requested not only by the employer, but also by the employee himself (or the employee candidate). In this case, he will pay for the assessment. However, passing an independent assessment is voluntary. A potential employer is not entitled to require an independent assessment of candidates.

Reporting to Rosstat

A new form of statistical reporting for small organizations has been introduced

The TZV-MP form and the procedure for filling it out were approved by Rosstat Order No. 373 dated 07/29/2016. . The report must be submitted before April 3, 2017 to the territorial office of Rosstat at the location of the organization. All organizations included in the Rosstat sample must submit a new report. There has never been such a report before. For information on how to fill out a new statistical report, see "".

Sales tax (Chapter 33 of the Tax Code of the Russian Federation)

The deflator coefficient for 2017 will be 1.237

Trade tax payers use the deflator coefficient to adjust the tax rate determined for the activity of organizing retail markets (clause 4, article 415 of the Tax Code of the Russian Federation). The base value of such a rate is 550 rubles per 1 sq. m. meter of retail market area. The value of the deflator coefficient for 2016 is 1.237. Such a deflator coefficient for the trade tax for 2017 was approved by the Order of the Ministry of Economic Development of November 3, 2016 No. 698. Accordingly, the tax rate for the named type of activity in 2017 will be 680.35 rubles (550 rubles × 1.237). In 2016, this ratio was approved as 1.154.

Benefits

New regions will join the pilot project for the payment of benefits

In the regions where the pilot project is being implemented, insurers pay disability benefits only for the first three days of illness. The rest of the sick leave, as well as other benefits to employees, are transferred by the territorial bodies of the FSS (clauses 6, 9 of the Regulations, approved by Decree of the Government of the Russian Federation of 04.21.11 No. 294). As of January 1, 2017, 20 constituent entities of the Russian Federation are participating in the pilot project. Cm. " ".

Where the pilot project of the FSS will start working in 2017 (which regions), you can find out from the draft decree of the Government of the Russian Federation. According to this document, the subjects will be connected to the FSS pilot project as follows:

• from July 1, 2017 to December 31, 2019 - the Republic of Adygea (Adygea), Altai, Buryatia, Kalmykia, Altai and Primorsky Territories, Amur, Vologda, Omsk, Oryol, Magadan, Tomsk Regions and the Jewish Autonomous Region;
• from July 1, 2018 to December 31, 2019 - the Republic of Sakha (Yakutia), Trans-Baikal Territory, Volgograd, Vladimir, Voronezh, Ivanovo, Kirov, Kemerovo, Kostroma, Kursk, Ryazan, Smolensk, Tver regions;
• from July 1, 2019 to December 31, 2019 - Republics of Dagestan, Ingushetia, Karelia, Komi, North Ossetia - Alania, Khakassia, Kabardino-Balkaria, Udmurt Republic, Chechen Republic, Chuvash Republic - Chuvashia, Arkhangelsk, Tula, Yaroslavl areas.

Moscow and St. Petersburg will be the last to join. The duration of the pilot project is envisaged until the end of 2021. Then all benefits will be paid directly from the FSS.

Introduced electronic sick leave

For reimbursement of benefits, the FSS introduced a new certificate-calculation

Unemployment benefits not raised

There will be no increase in unemployment benefits in 2017. As before, the minimum unemployment benefit in 2017 is 850 rubles, and the maximum amount is 4,900 rubles. Thus, the amount of unemployment benefits has not changed since 2017 and will not be increased. This is provided for by Decree of the Government of the Russian Federation of December 8, 2016 No. 1326. The same amount of benefits was in effect in 2016.

Trade

In supply contracts, it is impossible to prescribe a bonus for the purchase and promotion of foodstuffs more than 5% of the purchase price

The amount of the bonus that the supplier has the right to provide to retail chains for the purchase of a certain amount of food products, for their promotion, the provision of logistics and other services, is limited. Since 2017, the bonus cannot exceed 5% of the price of purchased products. In this regard, from January 1, 2017, all supply contracts must be amended to the effect that the remuneration of the trading network corresponded to the specified limit. If this is not done, then a fine is possible under Article 14.42 of the Code of Administrative Offenses of the Russian Federation: for officials - from 20,000 to 40,000 rubles, for legal entities - from 1 million to 5 million rubles.

Sale of alcohol since 2017

From January 1, 2017, firms in Crimea and Sevastopol are required to record in the Unified State Automated Information System each fact of the retail sale of alcohol in urban settlements (organizations trading in rural settlements - from January 1, 2018).

Individual entrepreneurs who purchase beer and beer drinks for the purpose of selling them in urban settlements of Crimea or the city of Sevastopol, from January 1, 2017, each fact of purchase must be recorded in EGAIS. If sales of beer and beer drinks are carried out in rural settlements - from January 1, 2018. This is provided for by paragraphs 7 and 8 of Article 27 of the Federal Law of November 22, 1995 No. 171-FZ.

Cash equipment (online cash registers)

From 2017, almost all organizations and individual entrepreneurs engaged in trade will have to switch to online cash desks. These cash registers will transmit information about each purchase to the tax authorities via the Internet. The transition to online cash registers will take place in several stages.

№	Period	Explanation
1	from July 15, 2016 to June 30, 2017	Online cash registers can be used voluntarily. During this period, you can also modernize the existing cash desk and re-register it with the tax office. To do this, you can already apply to the fiscal data operator.
2	from February 1, 2017	The transition to the mandatory use of online cash registers will begin. Tax inspectorates will no longer register cash desks that do not meet the new requirements. It will be impossible to register a “not online” cash desk. However, until July 1, 2017, you can still continue to use the old cash registers registered before February 1, 2017.
3	from July 1, 2017	Most organizations and individual entrepreneurs that are now using the old cash registers will be required to start using online cash registers. An exception: - organizations and entrepreneurs on UTII; - IP on a patent; - organizations and individual entrepreneurs in the provision of services to the population.
4	from January 1, 2018	It is only possible to generate and transfer a check in electronic form. Paper checks will need to be issued to customers only at their request.
5	from July 1, 2018	Mandatory to apply online CCP: - organizations and individual entrepreneurs on UTII that operate under paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation; - IP on a patent; - organizations and individual entrepreneurs in the provision of services to the population; - organizations and individual entrepreneurs using vending machines.

For more information about the transition to online cash desks and penalties for their use in 2017, see "".

Until June 30, 2018, taxpayers of UTII and individual entrepreneurs on the patent system (except for beer merchants) have the right not to use cash register equipment, provided that a document confirming the fact of payment is issued at the request of the client. Trade in tea on trains, lottery tickets and stamps, as well as trade through vending machines, do not require the use of cash registers. It is permissible to print strict reporting forms in a printing house or using an automated system, which does not have to be created on the basis of a CCP.

excises

Expanded list of excisable goods

From January 1, 2017, the list of excisable goods was additionally included (clause 6, article 2 of the Law of November 30, 2016 No. 401-FZ):

• e-cigarettes;
• liquid for electronic cigarettes and nicotine delivery systems;
• tobacco (tobacco products) intended for consumption by heating.

The tax base for alcohol must be checked against the Unified State Automated Information System

They prescribed how to determine the amount of excises from January 1, 2017, if the tax base for alcoholic and alcohol-containing products is less than the amount reflected in the Unified State Automated Information System Manufacturers, processors and importers of alcoholic and alcohol-containing products from 2017 must independently determine the taxable base and calculate the amount of excises. If there are discrepancies, then the tax base must be determined according to the EGAIS data.

We have established a multiplying coefficient for calculating the excise tax on tobacco

Starting from 2017, manufacturers of tobacco products annually apply a multiplying coefficient when calculating excise duty from September 1 to December 31. The amendment was introduced by paragraph 10 of article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed various excise rates

Taxation of excisable goods is carried out in accordance with the tax rates established by paragraph 1 of Article 193 of the Tax Code of the Russian Federation. From January 1, 2017, a number of amendments will be made to this paragraph. For example, from 2017 excise rates on ethyl alcohol, alcohol and tobacco products will increase. For example, rates for cider, poiret and mead will increase to 21 rubles. per 1 liter (in 2016 it was 9 rubles per 1 liter), and the rates for cigars will be 171 rubles. for 1 piece (in 2016 it was 141 rubles for 1 piece). In connection with the amendments, the cost of, for example, champagne and sparkling wines will increase. The relevant amendments were approved by Federal Law No. 401-FZ dated November 30, 2016.

Since 2017, insurance premiums have been transferred to the Federal Tax Service of Russia. This means that since 2017, employers and entrepreneurs have been paying insurance premiums and submitting contributions to the Federal Tax Service of Russia. Let's try with experts to help accountants understand the innovations regarding reporting on insurance premiums since 2017, due dates, deadlines for paying insurance premiums and penalties.

Is there a new chapter in the Tax Code?

Yes. In connection with the adoption of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance”, the Federal Tax Service of Russia was entrusted with the functions of administering insurance contributions.

And what about reports and contributions for the past tax period?

Companies must submit their financial statements for 2016 in accordance with the forms that are currently in force and within the same time frame. And the first report on contributions to the Federal Tax Service is to be submitted for the 1st quarter of 2017.

Refined calculations for periods up to January 1, 2017 will also be accepted by funds in the old forms. And the updated calculations for the period, starting from the 1st quarter of the next year, will have to be submitted to the tax office.

As for the payment of contributions, the overpayment as of January 1, 2017 will be returned by more funds, and the tax inspectorates will collect the arrears on this date. Arrears, including penalties and fines, as of January 1, which cannot be withheld, the tax authorities recognize as hopeless and write off (). Please note that December contributions will need to be paid in January to the tax office for the new CBC. is registered with the Ministry of Justice. Codes for different funds will be different. Entrepreneurs are required to transfer fixed contributions for 2016 no later than January 9, 2017. The deadline is moved from December 31 due to holidays. If you transfer the last payment for 2016 before January 1, 2017, then the money must be sent to the old bank details for contributions to the funds. After January 1, nothing can be sent to these codes, the bank will not accept the payment. Even if the money is gone, the payment will fall into the unexplained, and they can only be returned.

And what about the reporting since January 2017? Will it get smaller?

Despite the fact that the old forms for contributions 4-FSS and RSV-1 will be canceled, reporting on insurance premiums in 2017 will not decrease. Since 2017, a new calculation has been introduced for insurance contributions to the tax

This is a quarterly report on accrued and paid contributions to the PFR, FFOMS and FSS (Article 423 of the Tax Code of the Russian Federation). It must be submitted to the tax office at the place of registration. The composition of the indicators identifying the employee and the employer has been updated in the new calculation, as well as redundant and duplicate indicators have been reduced. A report on insurance premiums in 2017 to the tax office will have to be submitted once a quarter - no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). There will be no separate deadlines for reports on paper and in electronic form. True, as now, with an average headcount of 25 people or less, it will be possible to present the calculation on paper, and with a headcount of more than 25 people - only through electronic document management (clause 10, article 431 of the Tax Code of the Russian Federation).

In the new year, the rate on insurance premiums will be maintained and will be 30%. Reduced and additional rates will also remain unchanged. For the FSS in 2017, there will be a limit of 755 thousand rubles. Within this amount, contributions are charged at a rate of 2.9%, and in excess they are not paid. For the PFR, the limit in 2017 will be 876 thousand rubles. Within this amount, contributions are charged to the employee at the rate of 22%, and in excess - at the rate of 10%. Limit bases will be reviewed annually.

The term for paying insurance premiums will remain the same. As now, they will have to be transferred no later than the 15th day of the month following the month for which they are accrued. It will be necessary to transfer contributions to the tax office in which the company is registered or at the location of separate divisions that accrue payments in favor of employees, or at the place of residence of the individual making payments.

Will reporting on insurance premiums to the Pension Fund disappear?

No, it won't disappear. The FIU will remain in charge of assigning and paying pensions. That is, the tax authorities will control the reliability of information about earnings, and the employees of the PFR will control the accuracy of information about experience.

Companies will submit two calculations to the Pension Fund: Form SZV-M (monthly information about insured persons) and a new report on the length of service of each employee of the company, for which insurance premiums are accrued. The SZV-M form will remain. Its companies and individual entrepreneurs will have to pass in the same order as now. Only the deadlines for submitting information will be shifted - no later than the 15th day of the month following the reporting one, and not until the 10th, as it is now (clause 2.2, article 11 of the Federal Law of 04/01/1996 No. 27 FZ). The report to the FIU on the length of service of employees should become annual and must be submitted no later than March 1 of the year following the reporting year (subparagraph 10, paragraph 2, article 11 of the Federal Law of 04/01/1996 No. 27-FZ).

And reporting on insurance premiums to the FSS?

Also no. The FSS will remain responsible for the administration of contributions for insurance against accidents and injuries. The Fund will continue to check whether contributions are correctly calculated and listed, whether benefits are paid correctly. The payment of benefits is also for the FSS. Companies will submit to the FSS a new form 4-FSS 2017. The FSS form and the procedure for filling it out were approved by order of the FSS dated September 26, 2016 No. 381 (registered with the Ministry of Justice on October 14, No. 44045). The new form will have to be submitted starting with the reporting for the 1st quarter of 2017.

And what are the penalties for insurance premiums in 2017?

Inspectors will be penalized for violation of the deadline for submitting the calculation according to the Tax Code of the Russian Federation. For example, for late submission of a new calculation, the tax authorities will be fined 5% of the unpaid amount for each month. The maximum is 30% of this amount. The minimum fine will be 1000 rubles (). For non-delivery of documents on contributions, the tax authorities will be able to fine 200 rubles for each document that is missing (). The tax authorities will have the right to block a bank account for late payment. Now the article refers only to the declaration, but it is likely that the provisions of the article will also apply to the new calculation of insurance premiums from 2017. Non-payment of insurance premiums, gross violation of the rules for accounting for income and expenses, if they led to an underestimation of the base for calculating contributions, threaten with a fine of 20% of the unpaid amount (,). For deliberate understatement of the contribution base or other illegal actions, from January 1, 2017, the fine will be 40% of the unpaid contribution amount. There will also be penalties for late submission of reports to the funds. So, for a delay in submitting a new calculation to the FIU with information about the length of service, the fund will fine 500 rubles for each employee who must be indicated in the calculation.

What about insurance premium checks in 2017?

From 2017, tax authorities will check the correctness of the calculation and payment of insurance premiums according to the rules of tax audits. Accordingly, at the on-site audit, the tax authorities will immediately check both taxes and contributions. Therefore, companies with significant discrepancies in the bases for personal income tax and insurance premiums will fall into the risk zone. Moreover, the tax authorities will be able to check the contributions for the periods until January 1, 2017 and up to 2014, since the verification period covers three years. The FSS will go on field audits together with the tax authorities - to check the payment of temporary disability benefits, while the tax authorities will check the payment of insurance premiums to the FSS.

What fundamentally new tax reporting in 2017 was introduced by the legislation of the Russian Federation?

From 01.01.2017, the competence of the Federal Tax Service is the administration of social contributions under the programs:

• pension insurance;
• medical insurance;
• social insurance for temporary disability and maternity support.

As a result, firms have had a new tax report since 2017. We are talking about the submission to the Federal Tax Service of a new document - a single calculation in the form approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected]

When in 2017 to submit a new report to the tax? It is necessary to provide the Federal Tax Service with a single calculation based on the results of the quarter - before the 30th day of the month, which follows the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation). If the staff of the company is more than 25 people, then the document is submitted via the Internet (clause 10, article 431 of the Tax Code of the Russian Federation).

The collection of contributions for injuries and the receipt of reports on them remained in the competence of the FSS.

In addition to the Unified Calculation form, there were no other fundamentally new reports to the tax authorities in 2017. However, a large number of existing reporting forms have been updated.

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Property taxes: new in reporting

First of all, we are talking about reporting on various types of property:

1. By transport.
   The declaration on transport tax for legal entities in 2017 should be applied the one that was put into effect by order of the Federal Tax Service of Russia dated 10.05.2017 No. ММВ-7-21 / [email protected] The main innovation in its structure is the appearance of lines for specifying payments under the Platon system, which can be used as a tax deduction in cases provided for by law.
2. For real estate.
   The declaration on the property tax of legal entities in 2017 can be submitted in a new form - put into circulation by order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. ММВ-7-21 / [email protected] For 2017, it must be used. It included, in particular:
   • section 2.1 (for reporting tax data at the average annual price);
   • columns for indicating the code of the type of property in section 3.
3. By land.
   From 08/02/2017, the land tax declaration must also be submitted in a new form - put into effect by order of the Federal Tax Service of Russia dated 05/10/2017 No. ММВ-7-21 / [email protected] In it, in particular:
   • the field for specifying the type of economic activity of a legal entity has been removed;
   • the procedure for specifying tax benefits has been changed.

The structure of many "commercial" declarations has also changed - those that are regularly submitted to the Federal Tax Service by private businesses.

Commercial taxes: new in reporting

In 2017, new forms of declarations are subject to application:

1. For income tax (from the reporting for the 1st quarter of 2017), which was approved by order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3/ [email protected] Its main innovation is the ability of the company to fully reflect data on sales tax, which reduces income tax.
2. According to UTII (also from the reporting for the 1st quarter of 2017), which was approved by order of the Federal Tax Service of the Russian Federation of October 19, 2016 No. ММВ-7-3 / [email protected] Its main difference is in the possibility of specifying individual entrepreneurs with employees of the amount of social contributions that they paid for themselves.
3. For personal income tax - for individual entrepreneurs on OSN, as well as for individuals (for 2016) in the form that was introduced by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] It most noticeably changed the structure of section 2, in which, in particular, appeared:
   • column 002 to indicate 1 of 3 types of income (dividends, profits from controlled foreign firms, other income);
   • line 091 to indicate the amount of the trade fee by which the personal income tax for individual entrepreneurs is reduced.
4. According to the USN (for 2016) in the form approved by the order of the Federal Tax Service of the Russian Federation of February 26, 2016 No. ММВ-7-3/ [email protected] The main innovations in it:
   • the possibility of specifying a reduced rate of income;
   • the appearance of a subsection for specifying data on the sales tax (which, as in the case of DOS, reduces the tax).
5. According to the Unified Agricultural Tax, they also report for 2016 in the form introduced by order of the Federal Tax Service of the Russian Federation dated 01.02.2016 No. ММВ-7-3 / [email protected]

The novelty here is the appearance in section 2 of line 045, which may indicate the rate (the one that is applied under paragraph 1 of article 346.8 of the Tax Code of the Russian Federation, or the one that is established by the subject of the Russian Federation).

Another common tax in business is VAT. Let's study what's new in reporting on it.

What's new in VAT reporting?

The VAT declaration, starting from the reporting for the 1st quarter of 2017, is submitted in a new form - by order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3 / [email protected] Several sections have been corrected. In particular, in section 3, several new lines have appeared in which information about customs transactions can be indicated.

Other noteworthy innovations in VAT reporting include:

1. Supplement to paragraph 4 of Art. 88 of the Tax Code of the Russian Federation with a norm obliging VAT payers to provide only electronic clarifications on the declaration if it is transferred through the TCS.
2. The appearance of a fine for failure to provide relevant explanations (and not only for VAT, but also for any taxes) within the prescribed period in the amount of 5,000 rubles (clause 1, article 129.1 of the Tax Code of the Russian Federation).

In 2017, Russian employers must submit a new report to the tax on contributions - a single calculation. In addition, the forms of declarations for most of the current taxes have changed.

There are a lot of changes in tax legislation in 2017. Therefore, let's start with the most important of them, which will be relevant for most organizations and entrepreneurs.

1. Already from November 30, 2016, another person can absolutely legally pay taxes, fees, penalties, fines for a taxpayer, as well as for a tax agent (clauses 1, 8, article 45 of the Tax Code of the Russian Federation). This innovation applies to both legal entities and individuals. Earlier, as you remember, the Tax Code of the Russian Federation specified a strict rule that only the taxpayer himself can fulfill the obligation to pay tax (Clause 1, Article 45 of the Tax Code of the Russian Federation, as amended, valid until November 30, 2016).

But there is an important nuance: if you paid the tax for another person, then you will not be able to return it.

2. The tax debt of the company, which was formed as a result of the audit and has not been repaid for more than 3 months, controllers from the Federal Tax Service can now recover not only from its parent, subsidiary or dependent company, but also from an individual associated with the debtor organization (clause 2 clause 2, article 45 of the Tax Code of the Russian Federation). This may be, for example, the founder of the organization, owning a 50% share in the authorized capital or more, a director or a shareholder (if they participated in operations to withdraw the proceeds or assets of the debtor).

Income tax amendments: rate, provisions for doubtful debts, etc.

1. The main thing that has been changing since 2017 is the ratio between the federal and regional budgets in terms of paying income tax (clause 1, article 284 of the Tax Code of the Russian Federation). Although the general rate remains the same - 20%.

In addition, now the reduced rate for certain categories of taxpayers can be set by the regional authorities at the level of 12.5% ​​(previously the lower limit was 13.5%). A similar situation has developed with the maximum income tax rate for organizations - residents of special economic zones: the extreme value was 13.5%, and now - 12.5% ​​(clause 1, 1.7 of article 284 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017).

2. New rules have been established to determine the maximum allowance for doubtful debts. Since 2017, the maximum amount is taken (clause 4, article 266 of the Tax Code of the Russian Federation

• when creating a reserve based on the results of the reporting period - 10% of the proceeds (excluding VAT) for the previous year or for the current reporting period, depending on which of the values ​​is greater;
• when creating a reserve at the end of the year - 10% of the proceeds (excluding VAT) for the current year.

At the same time, the procedure for calculating the amount of doubtful debt has also changed in the case when the taxpayer has a counter obligation to the counterparty. When calculating the debt, the amount of overdue receivables must be reduced by accounts payable to the same counterparty (Clause 1, Article 266 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017).

3. In a new way, organizations will have to take into account the losses of past years. From 2017 to 2020, the tax base can be reduced on them by no more than 50% (of the amount of the base), but not only within 10 years from the year the loss occurred (clause 2, 2.1 of article 283 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017).

4. The list of expenses for income tax purposes was supplemented by the costs of training and exams within the framework of the professional standards program, as well as for an independent assessment of qualifications (clause 23 clause 1, clause 3 article 264 of the Tax Code of the Russian Federation as amended, effective from 01.01 .2017). By the way, the same expenses from 2017 will be able to be taken into account by simplistic people with the object “income minus expenses” (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017).

VAT: main changes in tax legislation in 2017

1. The issuance of guarantees and guarantees by an organization that is not a bank has been exempt from VAT since 2017 (clause 15.3 clause 3 article 149 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). Therefore, such a company should no longer issue an invoice to the debtor.
2. The VAT rate has changed in relation to services for the carriage of passengers by rail on long-distance trains across the territory of the Russian Federation. Previously, a rate of 10% was applied, and since 2017 - 0% (clause 9.3, clause 1, article 164 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). This information is relevant primarily for those organizations in which employees are often sent on business trips.
3. Electronic services provided by foreign organizations, the place of sale of which is the territory of the Russian Federation, from 2017 are subject to VAT in accordance with the new requirements (Clause 1, Article 174.2 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). Russian companies - customers of such services will have to act as tax agents.
4. Organizations receiving subsidies from the budget of any level - federal, regional, local - to reimburse the costs of paying for goods (works, services), from July 1, 2017 will have to recover VAT on these goods (works, services). Then the restored tax can be taken into account among other expenses (clause 6, clause 3, article 170 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017, article 264 of the Tax Code of the Russian Federation). Until that date, this rule applies only to "federal" grants.

Penalty innovations

Since 2017, the Tax Code of the Russian Federation expressly provides for a fine for non-submission / outdated submission of explanations if (clause 1, article 129.1, clause 3, article 88 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017):

• inconsistencies or contradictions were found between the information contained in the taxpayer's declaration and the information available to the tax authorities;
• the amount of tax payable in the amended declaration was reduced in comparison with the previously submitted one;
• a loss was declared in the income tax return or the simplified tax return with the object “income reduced by the amount of expenses”.

The amount of the fine is 5 thousand rubles, and in case of repeated failure to provide such explanations during the calendar year - 20 thousand rubles. (clauses 1, 2 of article 129.1 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).

By the way, explanations for the electronic VAT declaration from 2017 must be submitted only in electronic form. The tax authorities will not accept paper explanations and will record that the taxpayer simply did not submit them (paragraph 3 of article 88 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). And this, in turn, will lead to a fine of 5 thousand rubles. or 20 thousand rubles. This rule also applies to explanations requested by the tax authorities based on the results of audits of declarations for the periods of 2016.

"Main" changes in tax legislation in 2017

Since 2017, a new Classification of fixed assets included in depreciation groups has been in force (Decree of the Government of the Russian Federation of 07.07.2016 N 640). It is based on the new All-Russian classifier of fixed assets - OKOF (Order of Rosstandart dated December 12, 2014 N 2018-st).

There are a lot of changes in the Classification: firstly, objects were added to it that were not in principle in the previous version of the Classification, and secondly, many operating systems “moved” from one depreciation group to another.

Note that according to the new Classification, it is necessary to determine the SPI and the depreciation group for those fixed assets that are put into operation starting from 2017 (clause 1 of article 258 of the Tax Code of the Russian Federation).

Special regimes: changes in tax legislation since January 2017

From January 1, 2017, they begin to operate (Decree of the Government of the Russian Federation of November 24, 2016 N 2496-r):

• a list of codes for types of activities in accordance with the All-Russian Classifier of Types of Economic Activities Related to Domestic Services;
• list of service codes in accordance with the All-Russian classifier of products by type of economic activity related to personal services.

In other words, now an organization (IP) can be sure that it provides personal services if it conducts activities “with a code” from the above lists. This is important if the taxpayer applies UTII (clause 1, clause 2, article 346.26, article 346.27 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) or the patent taxation system. After all, regional authorities have the right to determine an additional list of “patent” types of activities related to household services (clause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017).

In addition, employers were finally allowed to reduce UTII by the amount of fixed contributions paid for themselves for mandatory pension and medical insurance (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). Previously, they did not have such a right.

Changes for those applying the simplified tax system

The following changes in tax legislation from 01/01/2017 are relevant for simplistic people:

• the limit of the residual value of fixed assets is set at 150 million rubles. (clause 16 clause 3 article 346.12 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017);
• income limit - also in the amount of 150 million rubles. (clause 4, 4.1 of article 346.13 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017).

If any of the specified limits is exceeded, an organization (or individual entrepreneur) on the simplified tax system will have to switch to the general taxation regime from the quarter in which the excess occurred (clause 4 of article 346.13 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).

Another innovation: simplists with the object “income minus expenses” must pay the minimum tax (clause 6 of article 346.18 of the Tax Code of the Russian Federation) on the same CCC, to which simplists who ended the year with higher profits transfer money - 182 1 05 01021 01 1000 110 (Letter of the Ministry of Finance dated 19.08.2016 N 06-04-11/01/49770).

Changes in tax legislation from October 2017 on penalties

The rate at which penalties for organizations should be calculated from October 1, 2017 will depend on the length of the delay. If it is no more than 30 days, then 1/300 of the refinancing rate per day will be applied, if more than 30 days, then 1/150 of the refinancing rate starting from the 31st calendar day of delay (clause 4, article 75 of the Tax Code of the Russian Federation, as amended by , valid from 01.10.2017).

For citizens and entrepreneurs, the procedure for calculating penalties will remain the same.