New in laws from 2022: a great overview for accountants

VAT changes from 2022

Legislators are considering the possibility of amending paragraph 2 of Article 164 of the Tax Code in order to reduce the value added tax rate to 12%.
The project was submitted to the State Duma by deputies from the Communist Party. Previously, the A Just Russia party came up with a similar initiative; it was proposed to make a rate of 15%. For VAT, the current tax rates in 2022 are:

• basic - 20%;
• preferential - 10% and 0%.

They plan to reduce VAT gradually, by 2% per year. From 2022, VAT will become 18% and by 2025 it will reach 12%. You can find out more about the proposal in the Legislative Support System.

Useful: VAT calculator.

How VAT will change

From 2022, the base VAT rate will be increased by 2% (up to 20%). Preferential tariffs will remain, and the conditions for domestic transportation between regions will not change. This measure is intended to ensure an increase in the budget revenue base. But this will also cause a general increase in prices for a number of goods - VAT is an indirect tax, the burden of covering it is completely shifted to end consumers. The legislative initiative is supported by law dated August 3, 2018 No. 303-FZ.

Changes in salaries, payroll taxes and minimum wage in 2022

As of January 1, 2020, a new minimum wage is in effect in Russia. The minimum wage for a fully worked standard is 12,130 rubles. It is illegal to pay an employee below this amount. Provided that he works full time and has worked in full for a month. Payroll tax rates have not changed. Reminder for accountants - in the table of tax rates in 2022.

Main changes in accounting in 2022 in the table

The latest accounting innovations for this year can be seen in the table:

Insurance premiums: changes 2022

The quarterly DAM reporting form has been updated. For the 1st quarter of 2020, submit a calculation using the new form. The form was approved by order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] In addition to the form, legislators changed the requirements for the reporting format.

IMPORTANT!

If more than 10 people are indicated in the calculation for the 1st quarter of 2022, then report electronically. There are no exceptions. Companies with fewer than 10 employees have a choice of reporting: electronically or in paper form.

The annual increase in the limits on contributions to funds from wages in 2022 was approved by Decree of the Government of the Russian Federation No. 1407 of November 6, 2019. The limit on pension insurance will be 1,292,000 rubles. When this amount is reached per year for one employee, the employer calculates only 10% of compensatory pension contributions instead of the standard 22%.

The limit on VNiM has also been increased. The new limit is 912,000 rubles. If the employee’s income exceeds the established limit, then VNiM contributions are no longer accrued.

Personal income tax reporting: changes 2022

Officials have reduced the period for preparing annual personal income tax reports. Submit information on forms 6-NDFL and 2-NDFL for 2022 before 03/02/2020. The deadline is the same for all reporting categories, regardless of the taxpayer’s designation in the certificate and other conditions.

Similar requirements have been introduced for personal income tax reports, changing the format for submission to the Federal Tax Service. Electronic reporting is required for all employers with 10 or more employees. If 6-NDFL for the 1st quarter of 2022 indicates 10 employees or 2-NDFL for 2022 is compiled for 10 or more people, then report in electronic form. Other employers submit reports on paper or, if desired, electronically.

Changes in VAT rates

Any change in the VAT collection rules inevitably affects the general indicators of retail and wholesale prices for goods, works and services. The fact is that VAT is included not only in the cost of products sold, but also in transportation costs and retail markups. Therefore, an increase in VAT rates for legal entities and individual entrepreneurs will also affect ordinary buyers.

Changes in the procedure for calculating and paying VAT are as follows:

1. the legislator increased the basic tax rate from 18% to 20%, which applies to most types of goods, works and services;
2. the VAT rate for certain groups of goods of a social nature (air transportation, children's goods, etc.) remained unchanged (10%);
3. The VAT increase will not affect only entrepreneurs working on the simplified tax system, UTII and other taxation schemes, i.e. small business.

If an enterprise must pay VAT, starting from January 2022 it must apply the corresponding changes in mutual settlements with counterparties and the budget. Consequently, the costs of increased taxation will inevitably be offset by increasing prices on the wholesale and retail markets, during the transportation of products and the provision of services.

It is planned that additional budget revenues from VAT will be used to finance socially significant areas - the construction and modernization of airports, roads, hospitals, and other similar purposes. However, in the context of the economic crisis, one cannot count on a radical change in the situation in the country, while one will have to face an increase in prices from the beginning of the year.

New personal income tax deductions for children from 2022

They plan to introduce new tax deductions for children. Expected values ​​are in the table.

In addition to increasing benefits, officials decided to introduce changes to the transfer of taxes in 2022. The innovation concerns the personal income tax limit. It was decided to increase the limit from 350,000 rubles to 400,000 rubles.

Property tax: changes 2022

Legislators have adjusted the property tax declaration form. The new form is approved by order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [email protected] The updated report is not the only change. Quarterly calculations for tax obligations have been cancelled.

IMPORTANT!

Despite the abolition of quarterly settlements, advance payments for property taxes have not been abolished. Pay advance tranches if this is provided by the authorities of the constituent entity of the Russian Federation.

The third innovation is a tax increase in 2022. There is no specific increase in rates provided. But officials have expanded the list of property objects that will be taxed at cadastral value. This will lead to an increase in the tax burden for Russian organizations. Updates are provided by letters from the Ministry of Finance dated October 10, 2019 No. 03-05-05-01/77851 and the Federal Tax Service dated October 11, 2019 No. BS-4-21/ [email protected]

Land and transport fees: changes 2022

The cancellation of land and transport tax declarations is good news for taxpayers. But don't rejoice ahead of time. Reporting will be canceled from 2022. Submit your 2022 returns by the due date using the current forms. Penalties are provided for failure to meet the 2022 reporting deadlines. The new rules are collected in the table of tax changes for 2022.

New tax for self-employed

Since January 2022, an experiment has been launched in several regions to remove self-employed individuals from the shadow sector. The effectiveness of the new scheme of interaction with the self-employed will be tested using the example of Moscow, the Moscow and Kaluga regions, and Tatarstan. It is planned to introduce a range of tax rates:

• 4% when receiving income from individuals;
• 6% if the profit is received from the provision of services to legal entities and individual entrepreneurs.

Self-employed will be considered citizens who are engaged in entrepreneurial activities without using hired labor in their work. The tax base will be professional income - revenue received from the sale of commercial products, provision of services and performance of work; income cannot be reduced by expenses incurred. The maximum income for the self-employed is 2.4 million rubles. in year. All data on incoming money in cash or through electronic means of payment must be recorded in a special mobile application. Tax calculations will be carried out by Federal Tax Service employees. Enforcement measures against citizens who evade paying this tax are under discussion.

VAT increased

From 01/01/2019, the VAT tax rate was 20%. Taxpayers face a sea of ​​questions and difficulties during the transition period. Let's decide how to work as a VAT accountant when taxes increase in 2022.

How will tax increases affect treaties? Of course, we are talking about contracts that were concluded in 2022, but continue to be valid in 2022. Whether the agreements need to be adjusted - it all depends on the wording.

If the contract price is indicated including VAT. For example, 1180 rubles including VAT (including VAT 18%, including VAT 180 rubles). It is necessary to make appropriate adjustments to contracts with such wording. It is permissible to prepare an additional agreement to the contract or renew a new contract.

If the contract price has not been changed, then VAT will still have to be calculated at the new rate. In such a situation, calculate 20% of the total contract price. For example, at a price of 1180 rubles, VAT will be 196.7 rubles (1180 × 20/120), and the cost of the product without VAT will be 983.30 rubles. (1180 – 196.70). Explanations for the calculations are provided in letters from the Federal Tax Service dated October 23, 2018 No. SD-4-3/ [email protected] , dated October 5, 2016 No. SD-4-3/ [email protected]

If the contract price is indicated without the value added tax, that is, without its allocation. For example, 100 rubles plus (excluding) VAT. Such agreements are not permitted to be amended. If the contract contains such wording, then simply calculate the premium at the new rate. Example: 100 + 20% = 120 rubles. Such recommendations on increasing taxes were given by the Federal Tax Service in a letter to the Federal Tax Service dated October 5, 2016 No. SD-4-3/ [email protected]

Individual entrepreneurs will pay more contributions for themselves

Entrepreneurs pay insurance premiums for themselves in fixed amounts. In 2022, the amount of such payments will increase (Article 430 of the Tax Code of the Russian Federation):

• for pension provision the payment will be 29,354 rubles. (which is 10.6% more than in 2022 – RUB 26,545);
• You will have to pay 6884 rubles for medical insurance. (this is 17.9% more than the current rate - 5,840 rubles).

Insurance coverage will increase

What taxes have been increased in 2022, besides VAT? The changes also affected insurance premiums. But we can’t talk about a direct increase. Officials only increased the limits on the accrual of insurance coverage.

From 2022, the current limits have been increased. Decree of the Government of the Russian Federation dated November 28, 2018 No. 1426 approved that the maximum limit on contributions for compulsory pension insurance will be 1,150,000 rubles. And for contributions to insurance for temporary disability and maternity - 865,000 rubles.

Consequently, policyholders paid more premiums compared to 2022. Let us recall that upon reaching the established limit, insurance premium rates are reduced. If the amount of total accruals for the insured person exceeds 1,150,000 rubles, then the tariff for compulsory health insurance is reduced from 22% to 10%.

The limit for VNiM contributions is lower. If the amount of accruals for an insured employee exceeds 865,000 rubles, then the tariff is reduced from 2.9% to 0%.

But that's not all! Officials have eliminated some benefits. Let us remind you that some policyholders have the right to apply reduced rates for calculating insurance coverage. In 2022, there was a relaxation for pharmacies using UTII, and for companies and entrepreneurs using the simplified tax system. This category of policyholders paid only 20% compulsory health insurance premiums. These benefits will be canceled in 2022. Now companies and individual entrepreneurs on the simplified tax system and pharmacies on UTII pay contributions in full.

In addition, officials determined that the OPS tariff of 22% (and 10% when the limit is reached) has become indefinite. That is, it is approved for an unlimited period of time. Previously, the orders were valid only until 2022, and from 2022 the OPS rate was supposed to rise to 26%.

Changes coming into force in 2022

Personal income tax

Federal Law of July 3, 2018 No. 179-FZ “On Amendments to Art.
217 part 2 of the Tax Code of the Russian Federation" supplemented the list of income not subject to personal income tax. Such income includes income received from the sale of waste paper generated by individuals in everyday life and owned by them by right of ownership (Clause 17.3 of Article 217 of the Tax Code of the Russian Federation). Changes apply from 01/01/2019. Federal Law of July 19, 2018 No. 200-FZ “On Amendments to Art. 210 and 214.1 part 2 of the Tax Code of the Russian Federation" (hereinafter referred to as Law No. 200-FZ) introduced changes to the procedure for determining the tax base for personal income tax when selling (repaying) bonds of external bond loans of the Russian Federation denominated in foreign currency.

As a general rule, income or expenses in foreign currency taken into account for taxation in accordance with Art. 214.1, 214.3, 214.4, 214.5, 218 – 221 of the Tax Code of the Russian Federation, are converted into rubles at the official exchange rate of the Central Bank of the Russian Federation on the date of actual receipt of income or on the date of actual expenditure. Law No. 200-FZ provided that the named procedure applies unless otherwise stated.

A different procedure is established by Law No. 200-FZ for bonds of external bond loans of the Russian Federation denominated in foreign currency in order to increase their investment attractiveness in conditions of instability of the ruble exchange rate in relation to foreign currencies.

Therefore, from 01/01/2019, expenses for the sale (redemption) of external bond loans of the Russian Federation denominated in foreign currency are determined at the foreign currency exchange rate established by the Central Bank of the Russian Federation on the date of actual receipt of income from their sale or redemption (clause 13 of Article 214.1 of the Tax Code of the Russian Federation ).

Excise taxes

Federal Law No. 302-FZ dated August 3, 2018 introduced changes to excise taxes.
For example, from 10 billion to 2 billion rubles. the amount of taxes paid by the taxpayer has been reduced for the application of exemption from excise taxes when exporting and re-exporting excisable goods in the provisions provided for in paragraphs. 4, 4.1, 4.2 clause 1 art. 183 of the Tax Code of the Russian Federation in cases (clause 2.1 of Article 184 of the Tax Code of the Russian Federation). Also reduced from 10 billion to 2 billion rubles. the amount of taxes paid by the owner of excisable goods transferred for processing, for the processor to apply an exemption from submitting a bank guarantee.

In addition, the requirements for the guarantor for the amount of taxes paid have been reduced: from 10 to 2 billion rubles. And the amount of obligations under guarantees has been increased from 20 to 50% of the value of the guarantor’s net assets (clause 2.2 of Article 184 of the Tax Code of the Russian Federation).

From 01.10.2018 Art. 198 of the Tax Code of the Russian Federation has been supplemented with a new clause 7.3, according to which the tax authority, if it detects inconsistencies between the information submitted by the taxpayer and the information available to the tax authority, may request copies of transport, shipping and (or) other documents confirming the export of goods outside the EAEU. The taxpayer is given 30 calendar days from the date of receipt of the relevant request from the tax authority to submit the requested documents. The list of specific documents required depends on the type of excisable goods.

Law No. 302-FZ made other changes to the procedure for confirming the export of excisable goods. The changes are very similar to the changes in the procedure for confirming the 0% VAT rate.

Movable property will no longer be subject to property tax

Another global change introduced by Law No. 302-FZ is the change in the property tax of organizations.
Law No. 302-FZ put an end to the issue of imposing property tax on movable property of organizations. Thus, from January 1, 2015, movable property registered on January 1, 2013 was exempt from corporate property tax. The exception was movable property registered as a result of the reorganization or liquidation of legal entities, or transfer or acquisition from a related party (clause 25 of Article 381 of the Tax Code of the Russian Federation).

From 01/01/2018, the issue of exemption from property tax for movable property organizations was left to the subjects of the Russian Federation (Article 381.1 of the Tax Code of the Russian Federation).

Less than a year later, legislators came up with something new: they decided not to impose corporate property tax on movable property at all. From 01/01/2019, movable property is excluded from the object of taxation (clause 1 of article 374 of the Tax Code of the Russian Federation). Therefore, in ch. 30 of the Tax Code of the Russian Federation, amendments have been made to a number of articles, the essence of which is to exclude from them the mention of movable property.

Change in cadastral value: property tax

Federal Law No. 334-FZ dated 03.08.2018 (amendments will come into force on 01.01.2019) corrected the rules for applying the changed cadastral value of real estate for the purpose of calculating property tax.
In particular, a change in the cadastral value of a taxable object due to a change in its qualitative and (or) quantitative characteristics is taken into account when determining the tax base from the day the information that is the basis for determining the cadastral value is entered into the Unified State Register of Real Estate. In this case, the calculation of the amount of tax (advance tax payments) in relation to these real estate objects is carried out taking into account the coefficient. That is, according to the previous rules, it will be necessary to determine the amount of tax for full months from the beginning of the year before the change, under the new rules - after the change and until the end of the year. If a change in the cadastral value of an object occurred as a result of correcting a technical error in the information of the Unified State Register of Real Estate, as well as in the event of a decrease in this value due to the correction of errors made in its determination, its revision by decision of the commission for resolving disputes about the results of determining the cadastral value or a court decision in the case unreliability of information used in determining the cadastral value, information about the changed value entered into the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application for tax purposes of information about the changed cadastral value. That is, in this case it will be possible to recalculate the organization’s property tax for periods when an erroneous (disputed) value was used to calculate it. This means that the taxpayer will be able to return or offset taxes for previous years. It is now possible to reduce the tax starting from the year in which the challenge was filed.

Similar changes have been made to land tax and property tax for individuals.

Land tax

From 01/01/2019, the tax base for land tax is calculated for each land plot as its cadastral value indicated in the Unified State Register as of January 1 of the year (clause 1 of Article 391 of the Tax Code of the Russian Federation).
As a rule, changes in the cadastral value of a land plot during the year are not taken into account when calculating land tax. However, if a change in the cadastral value occurs due to a change in the qualitative or quantitative characteristics of the land plot, then such changes are taken into account when calculating the tax base from the date the information is entered into the Unified State Register (Clause 1.1 of Article 391 of the Tax Code of the Russian Federation).

In addition, Law No. 334-FZ added to the list of persons entitled to reduce the tax base for land tax by the cadastral value of 600 square meters. m of land area owned, permanent or indefinite use or lifetime inheritable possession of taxpayers (clause 3, clause 5, article 391 of the Tax Code of the Russian Federation). These persons include disabled children. The changes came into force on August 3, 2018, but apply to legal relations related to the calculation of land tax from January 1, 2015 (Clause 4, Article 3 of Law No. 334-FZ).

Property tax for individuals

Also, Law No. 334-FZ changed the procedure for taking into account the cadastral value of real estate when calculating property tax for individuals. The changes are similar to the changes in land tax (clause 6 of article 2 of Law No. 334-FZ).

Single tax payment for property taxes of individuals

Thanks to the amendments introduced by Federal Law No. 232-FZ of July 29, 2018 “On amendments to Part 1 of the Tax Code of the Russian Federation in connection with the improvement of tax administration”, from January 1, 2019, an individual can pay a single tax payment for transport tax, land tax and property tax for individuals.
The law supplemented the Tax Code of the Russian Federation with a new article. 45.1. A third party can also pay a single tax payment for an individual. In this case, such a third party does not have the right to demand the return of this payment from the budget.

But the individual taxpayer himself has the right to return a single tax payment if the tax authority does not decide to offset these amounts against upcoming payments for relevant taxes or towards the repayment of arrears, penalties and interest (clause 7 of Article 45.1 of the Tax Code of the Russian Federation). Refunds are made upon application by an individual taxpayer within one month from the date of receipt of such an application. If the return deadline is missed, the tax authority charges interest on the late amounts returned.

An individual can pay tax from 01/01/2019 through the MFC (clause 4 of article 58 of the Tax Code of the Russian Federation).

New land tax declaration

[email protected] , which approved the new land tax declaration,
comes into force The updated form allows payers to take into account in the declaration a change in the cadastral value due to changes in the qualitative or quantitative characteristics of the site during the year. At the same time, in the declaration, you can determine the amount of the tax benefit in the form of a reduction in the tax rate if it is established by local authorities, as well as calculate the tax if not only the cadastral value of the site has changed, but also its owner has changed. In addition, the amendments brought the codes of land categories into compliance with the norms of the Land Code of the Russian Federation.

By the way, the land tax return for 2022 will have to be submitted using the new form. Tax authorities will not accept the old declaration form (Letter of the Federal Tax Service dated September 24, 2018 No. BS-4-21/ [email protected] ).

New declaration on UTII

On November 25, 2022, Federal Tax Service Order No. ММВ-7-3/ [email protected] , approving a new form of UTII declaration, which is used from reporting for the fourth quarter of 2022. A feature of the new declaration is a special section for calculating the amount of expenses for purchasing a cash register, which reduces UTII.
In order to receive a deduction, in the new section of the tax return it is necessary to indicate, in particular, the serial number of the cash register, the registration number of the cash register, the date of registration of the cash register, the amount of expenses for its purchase and the name of the cash register model.

Transport tax: there will be no deduction for Plato

From 2022, transport tax is no longer reduced by the Plato fee.
Advance payments and transport tax on heavy goods vehicles must be calculated and paid in accordance with the general procedure. And the fee to “Plato”, as well as advance payments and tax, can be taken into account in income tax expenses (Part 4 of Article 2 of the Federal Law of July 3, 2016 N 249-FZ (as amended on September 30, 2017) “On the introduction of amendments to part two of the Tax Code of the Russian Federation").

Insurance premiums: increase in the maximum base

The maximum base for insurance contributions for compulsory pension provision for 2022 is 1.15 million rubles, for insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity - 865,000 rubles.

The wording on insurance premium rates has been adjusted

Federal Law No. 303-FZ dated August 3, 2018 amended the wording of clause 2 of Art. 425 Tax Code of the Russian Federation. In particular, the rates of contributions for compulsory pension insurance are set in the following amounts (unless otherwise provided by Chapter 34 of the Tax Code of the Russian Federation):

• within the limits of the base for calculating contributions for this type of insurance - 22% (currently the figure is 26%);
• above the established maximum base for calculating contributions for this type of insurance - 10% (currently there is no such wording in Article 425 of the Tax Code of the Russian Federation).

But even now employers pay insurance premiums of 22% and 10%, respectively.
What has changed? The fact is that the indicated amounts of insurance premiums are established by a special article. 426 “Tariffs of insurance premiums in 2017-2020” of the Tax Code of the Russian Federation. It was understood that after this period, tariffs would increase. But legislators decided not to change anything - Art. 426 will simply become invalid as of 01/01/2019. That is, the temporary rate of pension contributions (22% within the limit and 10% above it) will become permanent from 2022. Similar amendments were made to the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (see Federal Law of August 3, 2018 No. 306-FZ).

Who will lose the right to apply reduced insurance premium rates

Currently, the persons named in paragraphs.
5 - 9 p. 1 tbsp. 427 of the Tax Code of the Russian Federation, has the right to apply reduced rates of insurance premiums (for compulsory health insurance - 20%, for compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory medical insurance - 0%). This, in particular, is a large layer of “simplified” organizations listed in paragraphs. 5 p. 1 art. 427 (including travel agencies and other organizations providing services in the field of tourism), entrepreneurs on a patent, named in paragraphs. 9 clause 1 art. 427 (with the exception of persons engaged in retail trade, providing catering services, and leasing their own real estate). In accordance with paragraph 3 of Art. 427, these persons have the right to apply reduced insurance premium rates in 2017 - 2022. Federal Law No. 303-FZ amended this article. The right to the benefit is extended until 2024, but only for the persons named in paragraphs. 7 and 8 clause 1 art. 427:

• for non-profit organizations (with the exception of state (municipal) institutions) that use the simplified tax system and carry out activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art and mass sports;
• for “simplistic” charities.

Tax audits and control

Law No. 302-FZ limited the subject of inspection during a repeated on-site inspection (clause 2, clause 10, article 89 of the Tax Code of the Russian Federation).
From 09/03/2018, inspectors can only check the correctness of tax calculation based on the changed indicators of the updated tax return, which led to a decrease in the previously calculated tax amount or to an increase in losses. Previously, there was a restriction only on the period being checked. From September 3, 2018, tax inspectors are required to give the witness a copy of the interrogation protocol in person against signature (Clause 6 of Article 90 of the Tax Code of the Russian Federation). The refusal of the witness to receive a copy of the protocol is noted in the protocol itself.

From the same date, you may not submit to the tax authority documents and information previously submitted for any reason. To do this, the tax authority must be notified that the requested documents or information were submitted earlier (clause 5 of Article 93 of the Tax Code of the Russian Federation).

In some cases, you will still have to resubmit the document. These are the cases:

• the previously submitted originals were subsequently returned to the person being verified;
• documents submitted to the tax authority were lost due to force majeure circumstances.

From September 3, 2018, the deadline for submitting information or documents required by tax authorities for specific transactions has increased: from 5 to 10 working days (clause 5 of Article 93.1 of the Tax Code of the Russian Federation).
Within the same period, a notification is submitted that the taxpayer does not have the requested documents or information, or about the need for additional time to submit it. In addition, from September 3, 2018, based on the results of additional inspections, an addition to the tax audit report must be drawn up (clause 6.1 of Article 101 of the Tax Code of the Russian Federation). It indicates additional evidence confirming the fact of violations of the legislation on taxes and fees or the absence thereof, conclusions and proposals for eliminating violations.

Law No. 302-FZ also introduced changes to controlled transactions. There is no longer a criterion for the amount of income in transactions between tax residents of the Russian Federation: the threshold is over 1 billion rubles. excluded (clause 1, clause 2, article 105.14 of the Tax Code of the Russian Federation).

The application of a 0% income tax rate is no longer a criterion for the controllability of a transaction, however, as is the fact that one of the parties to the transaction is a resident of a special economic zone or a participant in a free economic zone, as well as a participant in a regional investment project applying the tax rate for the tax on the profits of organizations subject to credit to the federal budget in the amount of 0%.

In addition, the income thresholds for transactions for recognizing them as controlled have been increased:

• transactions provided for in paragraph 1 of Art. 105.14 of the Tax Code of the Russian Federation are considered controlled if the amount of income from transactions for the corresponding calendar year exceeds 60 million rubles;
• transactions between tax residents are considered controlled if the amount of income from transactions between these persons for the corresponding calendar year exceeds 1 billion rubles.

Tax authorities will be able to request information from auditors

Federal Law No. 231-FZ dated July 29, 2018 amended Part I of the Tax Code of the Russian Federation. According to the new art. 93.2 of the Tax Code of the Russian Federation, from January 1, 2019, tax authorities will have the right to request from auditors documents (information) that serve as the basis for the calculation and payment (withholding, transfer) of tax (fees, insurance contributions), in the following cases:

• if the documents (information) were requested from the taxpayer and were not submitted to the tax authority;
• if a request has been received from a competent authority of a foreign state regarding the audited entity.

The requested documents (information) must be submitted by the audit organization (individual auditor) within ten days from the date of receipt of the relevant request.

It will be possible to register a company or individual entrepreneur for free

Federal Law No. 234-FZ dated July 29, 2018 amended Art. 333.35 Tax Code of the Russian Federation. In particular, clause 3 is supplemented by clause. 32, according to which the state duty does not have to be paid if the documents required for state registration of legal entities and individual entrepreneurs are sent to the tax authority in the form of electronic documents. Let us remind you that currently the state duty is paid in the following amounts:

• in case of state registration of legal entities – 4,000 rubles;
• in case of amendments to the constituent documents, as well as in case of liquidation of the company outside of bankruptcy proceedings - 800 rubles;
• in case of state registration of individual entrepreneurs – 800 rubles;
• in case of termination of the activities of an individual entrepreneur - 160 rubles.

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Personal income tax increased

The debate over tax increases continues. More recently, some representatives of the State Duma announced an upcoming increase in personal income tax to 15%. But this initiative was rejected by the majority of officials.

In addition, representatives of the Ministry of Finance of the Russian Federation published an official statement that a change, and especially an increase in personal income tax, is not planned either in 2022 or in the planned year 2022. There are also no plans to introduce progressive rates. Consequently, the personal income tax rate will remain at 13%.

However, innovations in terms of personal income tax could not be avoided. Legislators have once again adjusted the form of the 2-NDFL certificate. The new reporting document will have to be filled out at the end of 2022. Note that the structure has been changed slightly. Fields that were needed only by tax authorities were excluded from the new form. Read more: “How to fill out a certificate for the new form 2-NDFL in 2022.”

Excise tax rates will change in the new year

For 2022, Law No. 301-FZ dated August 3, 2018 introduces amendments to the excise tax rates. Thus, excise taxes on the entire line of tobacco products will increase by an average of 10%. For fuel, the increase in rates will be from 39 to 50% (despite the fact that in 2018, an increase in excise taxes was one of the reasons for the rapid increase in fuel prices, as a result of which a “freeze” of rates was required):

• For class 5 gasoline, the tariff will increase from 8,213 to 12,314 rubles. (+50%);
• for diesel fuel an increase from 5665 rubles. up to 8541 rub. (+50%);
• for middle distillates it is planned to increase from 6665 to 9241 rubles. (almost 39%).

It is already possible to predict an increase in prices for cars with a capacity of 90 horsepower or more - excise taxes on them will increase by 4% in 2022. Similar changes will affect motorcycle manufacturers – also plus 4%.