Payment of taxes, contributions
| ESSENCE OF THE CHANGE | EXPLANATION | STANDARD OF THE TC RF/ACT OF TAX LEGISLATION |
| A single tax payment (STP) has been introduced for organizations and individual entrepreneurs | From July 1 to December 31, 2022, legal entities and individual entrepreneurs can transfer a single tax payment to the budget. This is one payment for mandatory contributions to the budget. The new mechanism is voluntary: taxes and contributions can still be transferred in separate payments. For more details, see “Single tax payment from 2022”. | New Art. 45.2 Tax Code of the Russian Federation |
| The regulations for the exchange of electronic documents with the tax office have been updated | This is the Procedure for sending and receiving documents provided for by the Tax Code of the Russian Federation and used by tax authorities, as well as submitting documents at the request of tax authorities in electronic form according to the TKS. It has added rules for sending and receiving via TKS requests for payment of taxes, fees, contributions, penalties, fines and interest Important rules from 2022:
For more details, see our news “Starting 2022, the regulations for the exchange of electronic documents with the tax office will be updated.” | Order of the Federal Tax Service dated 09/07/2021 No. ED-7-8/795 |
| Deflator coefficients for a number of taxes have been updated | Personal income tax – 1,980 simplified tax system – 1.096 (what this means, see the link below) Trading fee – 1,508 Tax on additional income from hydrocarbon production – 1,060 For more details, see “Deflator coefficients for 2022 taxes.” | Order of the Ministry of Economic Development of Russia dated October 28, 2021 No. 654 |
| A new form of the Certificate on the status of settlements with the budget for taxes, fees, insurance premiums, penalties, fines, interest has been approved | The new form is valid from October 1, 2022. Now the certificate is uniform for organizations, individual entrepreneurs and ordinary individuals without the status of an individual entrepreneur. For more details, see “Certificate on the status of settlements with the budget for taxes and other payments from 2022.” | Order of the Federal Tax Service dated 08/06/2021 No. ED-7-19/728 |
| It was established that due to overpayment of taxes it is possible to pay insurance premiums | From 01/01/2022, overpayments of taxes can be offset against the payment of fees and contributions | New ed. clause 1 art. 78 Tax Code of the Russian Federation |
About insurance premium rates
The articles of the Tax Code of the Russian Federation provide the rates for insurance premiums assigned to payers on regular or preferential terms (with reduced fees). Further - in more detail about the sizes of the provided tariffs for contributions to various social insurances, taking into account the provisions of the articles of the Tax Code of the Russian Federation.
Basic tariffs for insurance premiums
According to the provisions of Article 425 of the Tax Code of the Russian Federation, the need to transfer insurance premiums is prescribed at the following rates (on a general basis):
- for insurance of pension purposes within the framework of the mandatory system - in the amount of 22%, if the limiting indicator is not exceeded, with the addition of 10% for the amount in excess of the established limit;
- for compulsory social insurance for temporary loss of ability to work and in connection with the birth of a child - up to the established limit of 2.9% (with the exception of foreigners and stateless persons - up to 1.8%);
- for health insurance - 5.1%, without assigning restrictions on the amount of the calculated base.
Related article: The concept of a “cooling off period” in insurance and how to refuse insurance according to the law.
These deductions must be paid from the assigned base for the attracted personnel, based on the amount of payments to employees.
Conditions for establishing reduced tariffs for insurance premiums for payers
Reduced tariffs are established by the provisions of Article 427 of the Tax Code of the Russian Federation in relation to citizens transferring payments to other persons, organizations, individual entrepreneurs and individuals who do not have the status of an entrepreneur.
The possibility of assigning reduced tariffs for insurance premiums remains for some payers from among the specified categories, in the amount indicated in the table (in percentage):
| To whom does it apply? | OPS | Compulsory medical insurance | V&M |
| Introducing products of intellectual labor | 20 | 5,1 | 2,9 |
| Working in special economic zones | |||
| Involved in the computer field | 8 | 4 | 2 |
| Employers of the crew of ships of the sea and river fleet | |||
| Working under the simplified taxation system (STS), with the release of individual product items (according to the list specified in the article) | 20 | ||
| Pharmaceutical companies paying a single tax | |||
| Non-profit and charitable organizations | |||
| Individual entrepreneurs who have adopted the patent tax system | |||
| Research structures | 14 | ||
| Enterprises registered in Crimea, Vladivostok and Kaliningrad | 6 | 1,5 | 0,1 |
| Producing animation products | 8 | 2 | 4 |
The listed values of reduced tariffs are for 2019 and subsequent years, taking into account changes made in 2018.
About additional tariffs for insurance premiums for compulsory health insurance
Article 428 of the Tax Code of the Russian Federation provides for the appointment of additional tariffs for contributions to the Pension Fund in relation to employers who hire personnel to work in harmful or dangerous conditions under the first and second grids, with these deductions being established at 9 and 6 percent, respectively.
Exceptions for hazardous industries are separately stipulated, with the setting of tariffs (in percentage) for pension contributions under the following conditions:
- optimal and acceptable – 0;
- harmful – from 2 to 7 (depending on the subclass);
- dangerous – 8.
These tariffs in Russia are set in addition to the basic ones if workers are employed in hazardous or harmful production.
Article on the topic: Features of information about the work activity of the insured person 2020
New special tax regime – AUST
This is an automated simplified tax system for small businesses. It does not provide for submitting reports and paying insurance premiums for employees. Moreover, tax authorities calculate taxes themselves and will not include an organization or individual entrepreneur in the on-site inspection plan.
Data exchange for reporting indicators occurs through an authorized bank and the taxpayer’s personal account.
AUSN will be tested in test mode from July 1, 2022 - in Moscow, Moscow and Kaluga regions, as well as in Tatarstan.
For more details, see “New tax special regime “Automated simplified taxation system” (AUST) from July 1, 2022”, as well as “AUST: pros and cons”.
simplified tax system
New declaration form
Order of the Federal Tax Service dated December 25, 2020 No. ED-7-3/958 approved a new tax return form under the simplified taxation system (KND 1152017). This updated form must be used when submitting reports for 2021.
This document also established the adjusted procedure for filling out a simplified declaration and the electronic format for sending it to the tax office from 2022.
At the same time, the previous similar document was declared invalid - order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99.
For changes in the simplified taxation system report form, see ““.
Increased limits on the simplified tax system
By virtue of Order of the Ministry of Economic Development of Russia dated October 28, 2021 No. 654, in order to apply a simplified tax system with standard tax rates in 2022, a number of conditions must be met:
- income should not exceed 164.4 million rubles;
- if there was a slight excess and the income amounted to no more than 219.2 million rubles. (RUB 200,000,000 × 1.096), you can remain on the simplified tax system, but the tax must be calculated at increased rates.
To switch to a simplified system from 2022, the organization’s income for 9 months of 2022 should not exceed 123.3 million rubles.
If we take the deflator coefficient for 2022 for the simplified tax system, we can conclude that it will be possible to switch to the simplified tax system from 2023 if income for 9 months of 2022 does not exceed 123.3 million rubles. (RUB 112,500,000 × 1.096).
Insurance premiums
| ESSENCE OF THE CHANGE | EXPLANATION | STANDARD OF THE TC RF/ACT OF TAX LEGISLATION |
| The right to apply reduced insurance premium rates for public catering has been expanded | Insureds who simultaneously meet the following conditions can apply reduced rates:
| New clause 13.1 of Art. 427 Tax Code of the Russian Federation |
| A new form for calculating contributions has been approved | You must report using the new RSV form (KND 1151111) starting from the 1st quarter of 2022. The title page, section 1 and appendices to it have undergone changes. See ““ for more details. | Order of the Federal Tax Service dated October 6, 2021 No. ED-7-11/875 |
| Increased the maximum base for insurance premiums | The maximum base for 2022 is as follows:
For more details, see “Limit base for calculating insurance premiums in 2022.” | Decree of the Government of the Russian Federation of November 16, 2021 No. 1951 |
| New tariffs for mandatory contributions of individual entrepreneurs for themselves | Individual entrepreneurs’ contributions for pension insurance for 2022 are RUB 34,445. + 1% of income over RUB 300,000. Maximum – RUB 275,560. in a year. Contributions for individual entrepreneur health insurance – 8766 rubles. | New ed. clause 1 art. 430 Tax Code of the Russian Federation |
Reduced tariff for paying insurance premiums
All information on preferential or reduced rates is in Art. 427 Tax Code of the Russian Federation. It describes in great detail exactly what activities of the payer may give him the right to use the benefit and what other conditions must be met for this.
For clarity, we have collected in one table the types of activities that give the right to benefits and indicate their size.
What is included in the base for calculating contributions and after what amount the rate for contributions changes, read the article “Limit amounts for calculating insurance premiums in 2017.”
Transport tax
| ESSENCE OF THE CHANGE | EXPLANATION | STANDARD OF THE TC RF/ACT OF TAX LEGISLATION |
| Regions received the right to establish the procedure for applying tax benefits | Regional authorities received the right not only to establish the grounds for use, but also the procedure for applying tax benefits. For 2022, regions have the right to set the tax rate, benefits, grounds for their use, and in relation to organizations - the procedure for paying transport tax. | New ed. Part 3 Art. 356 Tax Code of the Russian Federation |
| It was prescribed that a forcibly seized vehicle is excluded from the list of objects of taxation | Tax calculation stops on the 1st day of the month in which the vehicle is forcibly seized. The basis is an application to the Federal Tax Service. The application can be submitted to any tax office of your choice. Along with the application, you can submit documents confirming the fact of seizure. For more details, see “How to inform the tax office that a car has been seized and not pay transport tax: application form from 2022.” | New clauses 3.2 – 3.4 art. 362 Tax Code of the Russian Federation |
| You need to report to the tax office about transport and land plots that the tax authorities did not take into account using a new form. | This is a “Message about the availability of vehicles and (or) land plots recognized by the taxpayer-organization as objects of taxation for the relevant taxes.” Such an application for 2022 is submitted from September 1, 2022. | Order of the Federal Tax Service dated June 18, 2021 No. ED-7-21/574 |
| The deadline for providing explanations on transport tax has been extended | From January 1, 2022, you can submit explanations and/or documents regarding the message from the Federal Tax Service about the calculated tax within 20 days from the date of its receipt (previously – 10 days). They may concern:
| New ed. clause 6 art. 363 Tax Code of the Russian Federation |
| The deadline for transmitting (sending) messages to liquidated organizations (separate divisions) about the amount of tax calculated by the tax authority has been changed | For completeness of payment, a condition has been introduced that the message is transmitted to a company in the process of liquidation no later than 1 month from the date of expiration of the established deadline for payment of the advance tax payment for each reporting period | New sub. 4 p. 4 art. 363 Tax Code of the Russian Federation |
Also, from January 1, 2022, the Federal Tax Service order dated June 18, 2021 No. ED-7-21/574 in Appendix No. 2 approved a new application form for tax benefits for organizations (KND 1150064).
The amendments therein are insignificant. A correct sample of how to fill it out can be found in the ConsultantPlus ready-made solution here.
Who belongs to SMEs and how to confirm this status?
Insurance premium rates in 2022
Small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation ", to small enterprises, including micro-enterprises, and medium-sized enterprises, information about which is included in the unified register of small and medium-sized businesses (clause 1 of article 3 of Law No. 209-FZ).
That is, in order to confidently classify yourself as an SME, you need to make sure that you are included in the register of small and medium-sized businesses. Address of the Register of Small and Medium Enterprises:
If for one reason or another your organization or individual entrepreneur is not in the register, then you can send an application for inclusion in it:
Letter of the Federal Tax Service of Russia dated 06/02/2020 N BS-4-11/ [email protected] explained:
Payers of insurance premiums have the right to apply reduced insurance premium rates from the 1st day of the month in which information about them is entered into the SME register, but not earlier than April 1, 2022.
In case of exclusion of insurance premium payers from the SME register, reduced insurance premium rates are not applied from the 1st day of the month in which the insurance premium payers were excluded from the SME register.
The main criteria for classifying SMEs into the appropriate category are shown in the table:
| Condition | Microenterprise | Small business | Medium enterprise |
| Total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations in the authorized capital | No more than 25% | No more than 25% | No more than 25% |
| Total share of participation of foreign legal entities and (or) legal entities that are not small and medium-sized businesses | No more than 49% | No more than 49% | No more than 49% |
| Average number of employees of the organization for the previous calendar year | Up to 15 people | Up to 100 people | Up to 250 people |
| Income for the previous calendar year (excluding VAT) | No more than 120 million rubles. | No more than 800 million rubles. | No more than 2 billion rubles. |
Please note that the indicators Income and Average number of employees are determined for the previous calendar year. That is, these indicators of the current year can affect the status of the SME subject of the next year, but not the current one
More details:
Notes
1) An explanation of the procedure for applying the reduced tariff of insurance premiums for SMEs is given in the Letter of the Federal Tax Service of Russia dated 04/07/2020 N BS-4-11/ [email protected] “On reduced tariffs of insurance premiums for payers of insurance premiums recognized as small or medium-sized businesses”
2) Read more in the article: The Ministry of Finance explained the use of a reduced rate of insurance premiums (15%) by SMEs >
Property tax
| ESSENCE OF THE CHANGE | EXPLANATION | STANDARD OF THE TC RF/ACT OF TAX LEGISLATION |
| Regions were prohibited from setting tax payment deadlines and introduced uniform deadlines for tax payment and advance payments | Regional authorities no longer have the right to set deadlines for paying property taxes for organizations. They can only determine tax rates and the manner in which taxes are paid - with or without advance payments. From 2022, payment deadlines for all regions have been established:
| New ed. Art. 383 Tax Code of the Russian Federation |
| Regional authorities are required to post changes to special lists of retail and office real estate on the Internet | From January 1, 2022, regional authorities, within 5 working days, are required to post changes to special lists of retail and office real estate, the tax base for which is cadastral value, on their official website or on the regional website. During the same period, regional authorities send electronic information about changes to the Federal Tax Service for the constituent entity of the Russian Federation. | New clause 7.1 of Art. 378.2 Tax Code of the Russian Federation |
| The procedure for calculating tax in relation to real estate that is in common shared ownership is regulated | The amount of tax or advance payment on it in relation to real estate, the tax base for which is the cadastral value, is calculated for each of the participants in shared ownership in proportion to his share in such real estate. If during the year the size of the share in the right of common ownership changes, the amount of tax or advance payment is calculated taking into account the coefficient determined in accordance with clause 5 of Art. 382 of the Tax Code of the Russian Federation. | New sub. 4 clause 12 art. 378.2 Tax Code of the Russian Federation |
| It was established that destroyed real estate is excluded from the list of objects of taxation | From January 1, 2022, tax calculation stops on the 1st day of the month of death or destruction of a taxable property. The basis is an application to the Federal Tax Service. The Federal Tax Service has approved the form, format and procedure for filling out the application. For more details, see “How to report to the tax office the loss or destruction of an object under property tax from 2022.” | New clauses 4.1 and , new ed. clause 5 art. 382 Tax Code of the Russian Federation |
| The procedure for providing tax benefits for cadastral real estate has been regulated | From January 1, 2022, Russian organizations in relation to real estate, the tax base for which is the cadastral value, received the right to submit an application to the Federal Tax Service for tax benefits. | New clauses 4.1 and , new ed. clause 5 art. 382 Tax Code of the Russian Federation |
| Updated the form and format of the property tax declaration | It is submitted using a new form starting with reporting for 2022. The changes are of a technical nature. | Order of the Federal Tax Service dated June 18, 2021 No. ED-7-21/574 |
| New rules have been introduced for organizations to pay property tax when renting | From January 1, 2022, the rules for taxation of property of organizations leased, including leasing, have been changed. Now the transferred property is subject to taxation exclusively by the lessor (lessor). | New name and new clause 3 of Art. 378 Tax Code of the Russian Federation |
| The application form for tax relief on corporate property tax has been approved | It will be applied from the 2022 tax period. Organizations submit an application only in relation to property objects, the tax base for which is their cadastral value (we remind you that from the report for 2022 on such objects it is not necessary to submit a declaration). The application can be submitted to any tax authority. You can (i.e., not necessarily) attach supporting documents to it. The application and documents can be submitted to the tax authority and through the MFC. For more information, see “How an organization can apply for a property tax benefit: form from 01/01/2022“. | Order of the Federal Tax Service dated 07/09/2021 No. ED-7-21/646 |
What other changes have been made to Art. 427 of the Tax Code of the Russian Federation?
Federal Law-303 dated 08/03/2018 A number of other changes have been made to Art. 427 of the Tax Code of the Russian Federation, which entered into force on January 1, 2019:
- the rate of insurance contributions for compulsory pension insurance has been established for an indefinite period in the amount of 22% within the limit of the base for calculating contributions for the specified type of compulsory insurance and 10% in excess of the limit;
- the period of application of reduced tariffs in the amount of 20% was extended until 2025 for two categories of payers (which was previously established also until 2022): non-profit organizations carrying out socially important activities in the field of public service, scientific research, healthcare, mass sports, education on the simplified tax system ; charitable organizations on the simplified tax system.
Thus, the validity of the reduced tariffs for the following three categories of payers has not been extended:
- enterprises whose main activities correspond to those specified in paragraphs. 5 hours 1 tbsp. 427 NKRF, applying the simplified tax system;
- pharmacy organizations and individual entrepreneurs licensed to carry out pharmaceutical activities - in relation to payments and rewards made to individuals who have the right to engage in pharmaceutical activities, who have chosen the taxation system in the form of paying a single tax on imputed income for certain types of activities;
- Individual entrepreneurs applying the patent taxation system - in relation to payments in favor of individuals directly involved in the implementation of activities corresponding to the type of economic activity specified in the patent (with the exception of individual entrepreneurs carrying out the types of activities specified in subparagraphs 19, 45 - 48 of paragraph 2 of Art. 346.43 of the Code).
These payers are from 01/01/2019. The general tariff applies.
Land tax
New grounds for canceling the preferential rate
Starting from 2022, a new taxation procedure has been established for a number of land plots not used for their intended purpose. Changes to the Tax Code of the Russian Federation in the procedure for taxation of land plots were introduced by Federal Law No. 382-FZ dated November 29, 2021.
Thus, territorial bodies of federal executive authorities authorized by the Government of the Russian Federation for land control and supervision will annually submit to the tax authorities of the constituent entities of the Russian Federation information on issued orders to eliminate violations by organizations and individuals in connection with:
- non-use of land plots classified as agricultural lands or in agricultural use zones for agricultural production;
- use other than for the intended purpose (non-use for the intended purpose) of plots intended for individual housing construction (IHC), private farming, gardening or vegetable gardening - if it is revealed that these plots are used in business activities.
In relation to the listed land plots, the application of a preferential rate not exceeding 0.3% is terminated. Calculation of tax and advance payments on it will be at the rate for “other lands” - not exceeding 1.5%.
This calculation will be applied from one of the dates:
- the day of violation of mandatory requirements for the use and protection of objects of land relations;
- the day of detection of such violations and until the first day of the month in which the authorized body establishes the fact of their elimination.
In addition, for such land plots the limitation of the annual 10% increase in land tax established by clause 17 of Art. 396 of the Tax Code of the Russian Federation for individual taxpayers, up to the elimination of violations.
Thus, from 2022, in case of land use violations, it will become impossible to pay tax at a preferential rate. This is aimed at economic stimulation of lawful land use and clarification of the conditions for applying preferential rates for land tax.
New application form for tax relief
From January 1, 2022, it was approved for organizations by Order of the Federal Tax Service dated June 18, 2021 No. ED-7-21/574 in Appendix No. 2. The amendments to it are not significant.
A correct sample of how to fill it out can be found in the ConsultantPlus ready-made solution here.
You need to report to the tax office about land plots that the tax authorities did not take into account using a new form.
Order of the Federal Tax Service dated June 18, 2021 No. ED-7-21/574 in Appendix No. 4 approved a new form “Notifications on the availability of vehicles and (or) land plots recognized by the taxpayer-organization as objects of taxation for the relevant taxes” (KND 1150099).
Such an application for 2022 is submitted from September 1, 2022.
The deadline for providing explanations has been extended
The deadline for submitting explanations and/or documents confirming to the tax office has been extended from 10 to 20 days:
- correctness of calculation, completeness and timeliness of payment of land tax;
- justification for using reduced tax rates and benefits;
- existence of grounds for tax exemption.
This is a new edition of clause 5 of Art. 397 Tax Code of the Russian Federation.
The deadline for sending messages to liquidated organizations about the amount of tax calculated by the tax authority has been changed
For complete payment of land tax, a condition has been introduced that the message is transmitted to the company/its separate entity that is in the process of liquidation no later than 1 month from the date of expiration of the established deadline for payment of the advance tax payment for each reporting period (new edition of paragraph 5 of Article 397 of the Tax Code RF).
Clause 7, Article 427 of the Tax Code of the Russian Federation
The payers specified in subparagraph 7 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums at such rates, at least 70 percent of the amount All income of the organization for the specified period consists of the following types of income:
income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with subparagraph 7 of paragraph 1 of this article, determined in accordance with paragraph 2 of Article 251 (hereinafter referred to as targeted receipts);
income in the form of grants received for carrying out activities in accordance with subparagraph 7 of paragraph 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code (hereinafter referred to as grants);
income from carrying out the types of economic activities specified in paragraphs forty-seven, forty-eighth, fifty-one - fifty-nine of subparagraph 5 of paragraph 1 of this article. (As amended by Federal Law No. 335-FZ dated November 27, 2017)
The total amount of income is determined by the payers specified in subparagraph 7 of paragraph 1 of this article by summing up the income specified in paragraph 1 and subparagraph 1 of paragraph 1.1 of Article 346.15. Monitoring compliance with the conditions established by this paragraph is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 431. (As amended by Federal Law No. 335-FZ dated November 27, 2017)
Information on cases of non-compliance of the activities of a non-profit organization with the goals provided for by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the agreement on information exchange.
If, based on the results of the settlement (reporting) period in relation to the specified period, the organization does not fulfill the conditions established by this paragraph, such organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article from the beginning of the calculation period in which it was admitted non-compliance with the conditions specified in this paragraph.
When determining the amount of income of an organization to verify the organization’s compliance with the conditions established by this paragraph, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account.
Personal income tax
| ESSENCE OF THE CHANGE | EXPLANATION | STANDARD OF THE TC RF/ACT OF TAX LEGISLATION |
| We introduced a new simplified procedure for individuals to receive personal income tax deductions from the Federal Tax Service and changed the procedure for receiving deductions from the employer | From January 1, 2022, the procedure for individuals receiving the following personal income tax deductions has changed:
Now an individual just needs to submit an application through his personal account. The tax authorities will receive the information necessary to confirm the right to deduction themselves. From 2022, the employer must receive confirmation of social deductions from the inspectorate, and not from the taxpayer. The new procedure was extended to property and investment deductions, the right to which arose for an individual from January 1, 2020. Also see “How to receive personal income tax deductions according to the new rules from 2022: law 2021“. | Federal Law No. 100-FZ dated April 20, 2021 with many changes to the norms of the Tax Code of the Russian Federation on personal income tax deductions |
| New forms of documents for social and property deductions have been approved | From January 1, 2022, new forms of applications and notifications confirming the right to social and property deductions, procedures for filling them out and formats for electronic submission were introduced. There are few differences in the statements from those recommended and valid until 2022:
The tax office sends notifications confirming the right to deduct personal income tax in PDF format. Also see “How to confirm the right to receive social and property deductions from 2022: document forms.” | Order of the Federal Tax Service dated August 17, 2021 No. ED-7-11/755 |
| Approved a new form of declaration 3-NDFL | From January 1, 2022, the sections and lines of the 3-NDFL declaration, as well as the procedure for filling it out, have changed. You must report on the updated form when declaring income for the period 2022. For more information about the changes, see ““. | Order of the Federal Tax Service dated October 15, 2021 No. ED-7-11/903 |
| Changed the form of calculation of 6-NDFL, income certificates for individuals to 6-NDFL (formerly 2-NDFL), income certificates for an employee | From January 1, 2022 to the new form 6-NDFL:
There are also technical adjustments. For more information about the changes, see ““. | Order of the Federal Tax Service dated September 28, 2021 No. ED-7-11/845 |
| The conditions for exemption from personal income tax for children’s vouchers have been revised | To exempt from personal income tax payment (compensation for the cost) of vouchers from 01/01/2022:
| New ed. clause 9 art. 217 Tax Code of the Russian Federation |
| You can receive a new social deduction for expenses on physical education and health services (for sports) | Based on income received from 01/01/2022. Size – max. 120,000 rub. according to all social calculations. For yourself or children under 18 years of age. The service must be included in the special. a list approved by the Government of the Russian Federation, and the company or individual entrepreneur providing it is included in the list of the Ministry of Sports. For more details, see “The law on a new personal income tax deduction for health improvement has been signed: conditions for receipt.” | New sub. 7 clause 1 art. 219 Tax Code of the Russian Federation |
| We approved the list of physical education and health services and the procedure for creating a list of organizations to receive a social deduction for personal income tax “for sports” | The list of sports services includes 3 items. For more details, see “Which physical education and health services give the right to a tax deduction from 2022“. | Order of the Government of the Russian Federation dated 09/06/2021 No. 2466-r |
Declaration of income from inexpensive real estate has been canceled
From 2022, the requirement to declare sales by submitting form 3-NDFL has been abolished:
- residential houses, apartments, rooms, garden houses, land plots and/or share(s) in the specified property - worth up to 1 million rubles;
- other non-residential premises (transport, garages, etc.) – up to 250,000 rubles.
This is a new edition of paragraph 4 of Art. 229 of the Tax Code of the Russian Federation.
The indicated amounts correspond to the amounts of property tax deductions for personal income tax. If the income from the sale of such objects exceeds the amount of deductions, the obligation to submit a declaration in form 3-NDFL to the tax office remains.
These innovations apply to persons who sold property starting from the 2022 tax period.
Income tax
| ESSENCE OF THE CHANGE | EXPLANATION | STANDARD OF THE TC RF/ACT OF TAX LEGISLATION |
| Changed the income tax return form | The new form will be used for reporting for 2022. Changes in the corporate income tax return form from 2022 are insignificant and concern mainly specific payers. See ““ for more details. | Order of the Federal Tax Service dated October 5, 2021 No. ED-7-3/869 |
| Allowed to take into account more costs for spa treatment | From January 1, 2022, expenses for sanatorium and resort treatment can be included in income tax expenses even if:
| New ed. clause 24.2 part 1 art. 255 Tax Code of the Russian Federation |
| Extended the restriction on carrying forward losses from previous years | Until the end of 2024, the income tax base can be reduced by the amount of losses from previous years, but not by more than 50%. Previously, this restriction was valid until December 31, 2021. | New ed. clause 2.1 art. 283 Tax Code of the Russian Federation |
| The composition of accounted income from coronavirus subsidies has been clarified | They added that income does not need to take into account any subsidies received in connection with the coronavirus, except for funds to compensate interest rates on loans. Until 2022 there were certain restrictions. The new rule has been extended to 2022. | New ed. subp. 60 clause 1 art. 251 Tax Code of the Russian Federation |
| New rules have been introduced for the initial and residual value of fixed assets, as well as the useful life and the corresponding depreciation rate | From 01/01/2022, during completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation of facilities and for other similar reasons, the initial cost of fixed assets changes regardless of the size of their residual value. From 01/01/2022, a depreciation procedure is provided for the case when, as a result of reconstruction, modernization or technical re-equipment, the useful life has not increased. It is necessary to apply the depreciation rate determined based on the useful life originally established for this object. | New ed. para. 1 item 2 art. 257 and para. 3 p. 1 art. 258 Tax Code of the Russian Federation |
| Restricted the transfer of property to socially oriented NPOs for recognition in non-operating expenses | Since 2022, one category of non-profit organizations has been established as recipients of property - these are NPOs included in the Register of socially oriented non-profit organizations. | New ed. para. 2 subp. 19.6 clause 1 art. 265 Tax Code of the Russian Federation |
| Changed the rules for accounting for leased assets | From 01/01/2022, the leased asset is taken into account by the lessor as part of its depreciable property and depreciates it in the general manner. The lessee takes into account lease payments when calculating tax. The Tax Code norm, which allowed the leased asset to be transferred under an agreement for registration to the lessee, no longer exists. These rules apply to leasing agreements concluded from January 1, 2022. Accounting for “old” contracts is carried out in the same manner until the end of their validity period. They indicated that if the lease payments include the redemption value of the property, then they are taken into account in the expenses of the lessee minus the redemption value. | Clause 10 of Art. was declared invalid. 258 and clause 8.1 of Art. 272 Tax Code of the Russian Federation New edition para. 1 sub. 1 item 2 art. 259.3 and sub. 10 p. 1 art. 264 Tax Code of the Russian Federation |
