Amendments to the Tax Code: what did Federal Law No. 305 of July 2, 2021 bring?

Federal Law No. 305-FZ dated July 2, 2021 introduced significant changes to the second part of the Tax Code. The amendments affected VAT, excise taxes, income tax, simplified tax system, personal income tax, and property taxes.

We will tell you about each tax separately.

Who is exempt from VAT?

Amendments were made to Article 149 of the Tax Code of the Russian Federation.

The adopted law exempts catering services from VAT:

• through specialized facilities - restaurants, cafes, bars, fast food establishments, buffets, cafeterias, canteens, snack bars, culinary departments at these facilities and other similar public catering facilities;
• offsite catering services.

Of course, there are conditions for release.

Thus, organizations and individual entrepreneurs providing public catering services will receive the right to VAT exemption, provided that for the previous calendar year:

• the total amount of income did not exceed 2 billion rubles;
• the share of income from public catering services was at least 70%;
• the average monthly payment to employees is not lower than the regional industry average monthly salary for activities of class 56 OKVED.

The following are not considered catering services:

• retailers' culinary departments;
• organizations and individual entrepreneurs engaged in procurement or retail trade.

The specifics of applying this exemption were specified separately if state registration occurred in 2022–2024.

Please note: these taxpayers (exempt from VAT) will retain the right to apply reduced insurance premium rates at a rate of 15%.

The adopted VAT amendments come into force on January 1, 2022.

Income tax

Regarding income tax, Federal Law No. 305-FZ dated July 2, 2021 made many amendments.

Carry forward of losses

The 50% limit on accounting for losses from previous years has been extended until December 31, 2024 (clause 2.1 of Article 283 of the Tax Code of the Russian Federation).

Let us remind you that from January 1, 2022 to December 31, 2022, the tax base for the current period cannot be reduced by the amount of losses received in previous tax periods by more than 50%. This restriction does not apply only to tax bases to which reduced income tax rates apply.

Tax payment deadlines for cultural organizations

In connection with the coronavirus epidemic, cultural organizations were given the right to pay income tax for 2022 and 2021 no later than March 28, 2022 (clause 6 of Article 287 of the Tax Code of the Russian Federation).

There are no advance payments required for these periods.

For such a benefit for postponing payment deadlines, the main activity according to the code in the Unified State Register of Legal Entities as of December 31, 2020 must be:

• creative;
• in the field of arts and entertainment;
• activities of libraries, archives, museums, etc.

For owners of exclusive rights

Article 284 of the Tax Code of the Russian Federation stipulates the right of regions to introduce reduced rates of income tax in the part credited to the regional budget for those who are engaged in granting rights to use the results of intellectual activity under a license agreement.

The amendments come into force on August 2, 2022.

In addition, R&D expenses include the costs of purchasing exclusive rights to inventions, utility models, industrial designs, computer software under an agreement on the alienation of exclusive rights, as well as rights to use such objects under a license agreement.

Depreciation of fixed assets

We clarified the rule according to which the initial cost of fixed assets changes during the completion, retrofitting, reconstruction, modernization and partial liquidation of objects.

From January 1, 2022, the initial cost of fixed assets during their reconstruction, completion, additional equipment, modernization, technical re-equipment, partial liquidation changes regardless of the residual value (clause 2 of Article 251 of the Tax Code of the Russian Federation).

Please note: if during reconstruction, modernization, etc. the useful life of the asset has not increased, then the depreciation rate based on the original useful life is applied.

Article 193. Tax rates

Article 193. Tax rates

[Tax Code] [Tax Code of the Russian Federation, Part 2] [Section VIII] [Chapter 22]
. Taxation of excisable goods from January 1, 2022 is carried out at the following tax rates:

2 - 3. Lost force. — Federal Law of July 21, 2005 N 107-FZ.

. An excise tax rate of 0 rubles per 1 liter of anhydrous ethyl alcohol contained in an excisable product, in relation to ethyl alcohol, is applied when the taxpayer sells the specified excisable product to persons who have submitted notices of payment by the buyer - the manufacturer of alcoholic and (or) excisable alcohol-containing products provided for in paragraph 8 of the article 194 of this Code of advance payment of excise tax (hereinafter referred to as the notice of payment of advance payment of excise tax) with a mark of the tax authority at the place of registration of the buyer about payment of the advance payment of excise tax or a notice of exemption from payment of advance payment of excise tax when the buyer presents ethyl alcohol provided for in paragraph 11 of Article 204 of this Code a bank guarantee (hereinafter referred to as a notice of exemption from payment of advance payment of excise tax) with a mark of the tax authority at the place of registration of the specified buyer about exemption from payment of advance payment of excise tax.

The excise tax rate on ethyl alcohol in the amount of 0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods is applied when performing transactions provided for in subparagraph 22 of paragraph 1 of Article 182 of this Code, when the taxpayer submits a notice of advance payment to the tax authority at the place of registration excise duty on alcoholic and (or) excisable alcohol-containing products in accordance with paragraph 7 of Article 204 of this Code or a bank guarantee and notice of exemption from payment of advance payment of excise duty on alcoholic and (or) excisable alcohol-containing products in accordance with paragraph 11 of Article 204 of this Code.

The excise tax rate on ethyl alcohol in the amount of 0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods is applied when carrying out transactions for the import into the Russian Federation from the territories of member states of the Eurasian Economic Union of ethyl alcohol, which is a product of the Eurasian Economic Union, by the buyer of ethyl alcohol - a manufacturer of alcoholic and (or) excisable alcohol-containing products who has submitted to the tax authority at the place of registration a notice of payment of an advance payment of excise tax on alcoholic and (or) excisable alcohol-containing products in accordance with paragraph 7 of Article 204 of this Code or a notice of exemption from payment of an advance payment excise tax when the buyer submits ethyl alcohol to the tax authority at the place where the bank guarantee is registered in accordance with paragraph 11 of Article 204 of this Code.

. Unless otherwise provided by international treaties of the Russian Federation, natural gas is taxed at a tax rate of 30 percent.

. The excise tax rate on straight-run gasoline (APB) is determined by the taxpayer in rubles per 1 ton using the formula:

• APB = 13100 + 4865 x Kcorr,
• where Kcorr is a coefficient set equal to:
• 0.167 - for the period from January 1 to December 31, 2022 inclusive;
• 0.333 - for the period from January 1 to December 31, 2022 inclusive;
• 0.500 - for the period from January 1 to December 31, 2022 inclusive;
• 0.667 - for the period from January 1 to December 31, 2022 inclusive;
• 0.833 - for the period from January 1 to December 31, 2023 inclusive;
• 1 - from January 1, 2024.

The calculated excise tax rate on straight-run gasoline (APB) is rounded to a whole value in accordance with the current rounding procedure and is recognized for the purposes of this chapter as a fixed (specific) rate.

. The excise tax rate on benzene, paraxylene, orthoxylene (ABPO) is determined by the taxpayer in rubles per 1 ton using the formula:

• ABPO = 2800 + 774 x Kcorr,
• where Kcorr is the coefficient determined in the manner established by paragraph 6 of this article.

The calculated excise tax rate on benzene, paraxylene, orthoxylene (ABPO) is rounded to a whole value in accordance with the current rounding procedure and is recognized for the purposes of this chapter as a fixed (specific) rate.

. Unless otherwise established in this paragraph, the excise tax rate on petroleum raw materials (ANS) is determined by the taxpayer in rubles per 1 ton using the formula:

• ANS = ((Tseft x 7.3 - 182.5) x 0.3+ 29.2) x P x SPY x Kcorr x Kreg,
• where Cneft is the average price level of Urals oil on world markets for the calendar month of the tax period, expressed in US dollars per barrel, determined in accordance with paragraph 3 of Article 342 of this Code;
• P - the average value for a calendar month of the US dollar to Russian ruble exchange rate, established by the Central Bank of the Russian Federation, determined by the taxpayer independently as the arithmetic average of the US dollar to Russian ruble exchange rate, established by the Central Bank of the Russian Federation, for all days in the calendar month;
• SPYU is a specific coefficient characterizing the basket of petroleum processing products. Calculated in the manner determined by this paragraph, the SPYU coefficient is rounded to the fourth decimal place in accordance with the current rounding procedure;
• Kcorr - coefficient determined in the manner established by paragraph 6 of this article;
• Kreg is a coefficient characterizing the regional characteristics of the markets for petroleum products.

Kreg is determined in relation to petroleum raw materials sent for processing at production facilities for processing petroleum raw materials, specified in the certificate of registration of a person carrying out operations on processing petroleum raw materials, issued to the taxpayer or an organization directly providing the taxpayer with services for processing petroleum raw materials, and is taken equal to:

• 1.5 - in relation to production facilities located in the Republic of Khakassia and the Krasnoyarsk Territory;
• 1.4 - in relation to production facilities located in the Republic of Tyva and the Irkutsk region;
• 1.3 - in relation to production facilities located in the Yamalo-Nenets Autonomous Okrug, the Komi Republic, the Nenets Autonomous Okrug, the Republic of Sakha (Yakutia), the Republic of Buryatia;
• 1.1 - in relation to production facilities located in the Tyumen, Kemerovo, Novosibirsk and Tomsk regions, Trans-Baikal Territory, Khanty-Mansiysk Autonomous Okrug - Ugra;
• 1.05 - in relation to production facilities located in the Omsk region, Altai Territory, and the Altai Republic;
• 1 - in relation to production facilities located in other constituent entities of the Russian Federation.

SPYU is determined by the formula:

• where VNS is the amount of petroleum raw materials owned by the taxpayer and sent by the taxpayer or an organization directly providing the taxpayer with services for processing petroleum raw materials, for processing according to the data of measuring instruments located in the places specified in the registration certificate of the person performing petroleum processing operations raw materials issued to the taxpayer or an organization directly providing the taxpayer with services for processing petroleum raw materials, for the tax period, expressed in tons;
• VPB - the amount of straight-run gasoline produced from petroleum raw materials, sent for processing and owned by the taxpayer by right of ownership, which is sold by the taxpayer in the tax period (in the case of processing of petroleum raw materials on the basis of an agreement to provide the taxpayer with services for the processing of petroleum raw materials - transferred to the taxpayer and (or ) on his behalf to third parties in the tax period) and (or) transferred in the tax period within the structure of a taxpayer who has a certificate for processing straight-run gasoline, for processing into petrochemical products, straight-run gasoline, benzene, paraxylene, orthoxylene, expressed in tons;
• VСВ - the amount of commercial gasoline, light and medium distillates in liquid form (at a temperature of 20 degrees Celsius and a pressure of 760 millimeters of mercury), benzene, toluene, xylene, lubricating oils produced from petroleum raw materials, sent for processing and owned by the taxpayer by right of ownership , which are sold by the taxpayer in the tax period (in the case of processing petroleum raw materials on the basis of an agreement to provide the taxpayer with services for processing petroleum raw materials - transferred to the taxpayer and (or) on his behalf to third parties in the tax period), expressed in tons;
• VKS - the amount of petroleum coke produced from petroleum raw materials, intended for processing and owned by the taxpayer by right of ownership, which is sold by the taxpayer in the tax period (in the case of processing petroleum raw materials on the basis of an agreement to provide the taxpayer with services for processing petroleum raw materials - transferred to the taxpayer and (or ) on his behalf to third parties in the tax period), expressed in tons;
• VT - the amount of fuel oil, petroleum bitumen, paraffin, petroleum jelly, waste petroleum products, other liquid (with the exception of fractions, the mass fraction of methyl tert-butyl ether and (or) other ethers and (or) alcohols in which is at least 85 percent) or solid products of processing of petroleum raw materials, produced from petroleum raw materials, intended for processing and owned by the taxpayer by right of ownership, which are sold by the taxpayer in the tax period (in the case of processing of petroleum raw materials on the basis of an agreement to provide the taxpayer with services for the processing of petroleum raw materials - transferred to the taxpayer and (or) on his behalf to third parties in the tax period), expressed in tons. The physical state of petroleum processing products in this paragraph is determined at a temperature of 20 degrees Celsius and a pressure of 760 millimeters of mercury.

The volumes of refined petroleum products specified in paragraphs eighteen to twenty-one of this paragraph are taken into account when determining the SPY indicator, taking into account standard losses that arise after shipment of refined petroleum products and before the transfer of ownership of these products and associated with the technological features of the transportation process.

In case of return of products of processing of petroleum raw materials, shipped by the taxpayer (in the case of processing of petroleum raw materials on the basis of an agreement to provide the taxpayer with services for the processing of petroleum raw materials - transferred to the taxpayer or on his behalf to third parties) in previous tax periods, the values ​​of the indicators VPB, VCB, VKS, VT for the corresponding tax periods are not recalculated, and the volumes of returned petroleum processing products are excluded from the corresponding volumes of VPB, VSV, VKS, VT in the tax period in which the return of these products was made.

If the value of Cneft calculated for the tax period turned out to be less than or equal to 25 dollars per barrel, the excise tax rate on crude oil (ANC) for such a tax period is taken equal to the product of 20 US dollars, the average value for the calendar month of the tax period of the US dollar to Russian ruble exchange rate Federation (P) and coefficient Kcorr.

Regardless of the fulfillment of other conditions established by this paragraph, the excise tax rate on crude oil (ANC) for a tax period is taken equal to 0 if at least one of the following conditions is met in such a tax period:

• for the tax period, the ratio of the sum of the values ​​of VPB, VSV, VKS, VT to the value of VNS turned out to be less than 0.75;
• the volume of motor gasoline of class 5 and (or) diesel fuel of class 5, produced, including under an agreement on the provision of services to the taxpayer for the processing of petroleum raw materials, and sold by a taxpayer who has a certificate of registration of a person performing operations for the processing of petroleum raw materials, and (or ) another person included in the same group of persons with such a taxpayer in accordance with the antimonopoly legislation of the Russian Federation, in the tax period at exchange trading conducted by the exchange (exchanges), turned out to be less than the minimum amount of sales at exchange trading of class 5 motor gasoline and (or) diesel class 5 fuel, respectively, determined by the taxpayer independently in the manner established by the Government of the Russian Federation. For the purposes of this paragraph, sales are recognized as the conclusion of a purchase and sale agreement at exchange auctions conducted by an exchange (exchanges) in accordance with Federal Law of November 21, 2011 N 325-FZ “On Organized Auctions”. In this case, the fact of the conclusion of the specified agreement is confirmed by the relevant exchange (exchanges) with summary extracts from the register of purchase and sale agreements concluded by the taxpayer (on behalf of the taxpayer) or other person specified in this paragraph. The requirements established by this paragraph do not apply to taxpayers who do not produce Class 5 motor gasoline and Class 5 diesel fuel during the tax period, including on the basis of an agreement to provide the taxpayer with services for processing petroleum raw materials. Also, the requirements of this paragraph do not apply when determining the excise tax rate in respect of petroleum raw materials sent for processing to production facilities located in the Khabarovsk Territory, indicated in the certificate of registration of a person carrying out operations for processing petroleum raw materials, issued to the taxpayer or an organization directly providing the taxpayer with services for processing of petroleum raw materials.

The calculated excise tax rate on petroleum raw materials (ANS) is rounded to a whole value in accordance with the current rounding procedure and is recognized for the purposes of this chapter as a fixed (specific) rate.

For the purposes of this paragraph, the definition of the types of petroleum raw material processing products produced and sold by the taxpayer (in the case of processing of petroleum raw materials on the basis of an agreement for the provision of services to the taxpayer for the processing of petroleum raw materials - transferred to the taxpayer and (or) on his behalf to third parties) (VPB, VSV, VKS , VT) is carried out by him independently in the manner established by the Government of the Russian Federation on the basis of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union.

An organization that provides petroleum raw material processing services to a taxpayer who has a registration certificate for a person carrying out operations on processing petroleum raw materials is obliged to transfer to the specified taxpayer the documents and information necessary to determine the excise tax rate on petroleum raw materials (ANS) within 15 calendar days, counting from the first day of the month following the month of the tax period.

For the purposes of this chapter, if the products of processing of petroleum raw materials specified in this paragraph are made from petroleum raw materials intended for processing, owned by the taxpayer by right of ownership, and other raw materials (including multifunctional additives, components that are not petroleum raw materials), The procedure for determining the quantity of petroleum products produced from petroleum raw materials and sold by the taxpayer in the tax period (in the case of processing petroleum raw materials on the basis of an agreement to provide the taxpayer with services for the processing of petroleum raw materials - transferred to the taxpayer and (or) on his behalf to third parties) is established by the taxpayer independently in accounting policy for tax purposes, while the established procedure is not subject to change for three calendar years immediately following the calendar year of approval of the specified procedure.

If an organization that directly carries out the processing of petroleum raw materials and has a certificate of registration of a person carrying out operations on the processing of petroleum raw materials, during the tax period carries out the processing of its own petroleum raw materials and (or) the petroleum raw materials of third parties, such an organization is obliged to keep separate records of oil raw materials sent for processing and all products of their processing in relation to each owner of the raw materials.

If an organization that has a certificate of registration of a person carrying out operations on the processing of petroleum raw materials carries out the processing of its own petroleum raw materials on the basis of several agreements on the processing of petroleum raw materials, such an organization determines the excise tax rate on petroleum raw materials (ANS) for each such agreement separately .

If an organization that has a certificate of registration of a person carrying out operations on processing petroleum raw materials, carries out processing of its own petroleum raw materials at the production facilities for processing petroleum raw materials specified in its certificate and (or) in the certificate of the organization directly providing such organization with services for processing of petroleum raw materials, and located in different constituent entities of the Russian Federation, such an organization determines separately the excise tax rate on petroleum raw materials (ANS) in relation to petroleum raw materials intended for processing at production facilities located in each of the specified constituent entities of the Russian Federation.

. No longer in force on April 1, 2022. — Federal Law of July 30, 2019 N 255-FZ.

9.1. The excise tax rate on middle distillates (ADL) from January 1 to March 31, 2022 inclusive is taken equal to 9,535 rubles per 1 ton.

The excise tax rate on middle distillates (ADL) from April 1, 2022 is determined by the taxpayer in rubles per 1 ton using the formula:

• ASDL = (ADT + 750) - DDT x KDT_COMP,
• where ADT is the excise tax rate established for the tax period in relation to diesel fuel;
• DDT, KDT_KOMP - values ​​determined in the manner established by paragraph 27 of Article 200 of this Code. Moreover, if the DDT value determined in the manner established by paragraph 27 of Article 200 of this Code turns out to be greater than zero, for the purposes of this paragraph the DDT value is taken equal to zero.

. For the purposes of this chapter, the date of sale of refined petroleum products that are not excisable goods is defined as the day of shipment (transfer) of the relevant goods, including to the structural unit of the organization carrying out their retail sale.

In the case of production of products of processing of petroleum raw materials on the basis of an agreement on the provision of services to the taxpayer for the processing of petroleum raw materials, the date of transfer is the date of signing the acceptance certificate for products of processing of petroleum raw materials that are not excisable goods.

Personal income tax

From January 1, 2022, citizens were allowed not to submit a 3-NDFL tax return when selling inexpensive real estate.

What does it mean?

Amendments have been made to Article 229 of the Tax Code.

They cancel the obligation of individuals to report to the tax authorities when selling:

• real estate (residential houses, apartments, rooms, garden houses or land plots) in the amount of up to 1,000,000 rubles;
• other property (transport, garages, etc.) – up to 250,000 rubles.

This means that if the income from the sale of real estate is less than the established tax deduction for personal income tax, then the 3-NDFL declaration does not need to be filed.

The innovations will apply to persons who sold property starting from the 2022 tax period.

Concept and elements of excise tax

Excise tax (from the French accise) is one of the types of tax that represents an indirect tax on the sale of a certain type of consumer goods, not related to the receipt of income by the seller. Ultimately, excise tax payers are consumers purchasing goods that are subject to excise duty.

Excise taxes, like VAT, are indirect taxes, since they are also included in the price of goods, but they are levied when carrying out transactions with a certain group of goods that, in accordance with the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), are recognized as excisable. According to the general rule (Article 198 of the Tax Code), a taxpayer carrying out transactions subject to excise taxes is obliged to present the appropriate amount of excise tax for payment to the buyer of these goods.

Payers of excise tax, as well as VAT, are two groups of entities:

• organizations, individual entrepreneurs;
• persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

Excise goods

Article 181 of the Tax Code includes the following groups of goods as excisable goods (subject of taxation)

1. ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, wine, grape, fruit, cognac, Calvados, whiskey distillates (hereinafter also in this chapter - ethyl alcohol)
2. alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9% (with the exceptions specified in subclause 2 of clause 1));
3. alcoholic products (vodka, liqueurs, cognacs, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, beer, drinks made from beer, other drinks with a volume fraction of ethyl alcohol of more than 0.5%, for exclusion of food products in accordance with the list established by the Government of the Russian Federation;
4. tobacco products;
5. passenger cars;
6. motorcycles with engine power over 112.5 kW (150 hp);
7. diesel fuel;
8. motor oils for diesel and (or) carburetor (injection) engines.
9. straight-run gasoline

The object of taxation is transactions on the territory of the Russian Federation with excisable goods listed in Article 182 of the Tax Code.

Tax rates are established by Article 193 of the Tax Code and, depending on the type of excisable goods, are divided into:

• solid (specific), i.e. in absolute amount per unit of measurement (for example, ethyl alcohol - 30 rubles 50 kopecks per 1 liter; cigars - 25 rubles 00 kopecks per 1 piece);
• combined, i.e. hard and ad valorem (as a percentage) (for example, filter cigarettes - 205 rubles 00 kopecks per 1 thousand pieces + 6.5% of the estimated cost, calculated based on the maximum retail price, but not less than 250 rubles 00 kopecks. for 1 thousand pieces).

The tax base is determined separately for each type of excisable goods and depending on the type of taxable transaction.

The tax period is one calendar month.

Property tax

From January 1, 2022, constituent entities of the Russian Federation no longer have the right to set deadlines for paying corporate property tax and advance payments thereon.

The deadlines under the Tax Code are established for everyone (new edition of paragraph 1 of Article 383 of the Tax Code of the Russian Federation):

• for tax - no later than March 1 of the next year;
• for advance payments - no later than the last day of the month following the reporting period.

Another important thing regarding property tax:

• real estate tax, which is taxed at cadastral value, will be levied in the same way as transport and land taxes. That is, the organization itself calculates and pays the tax, and the inspector sends a message about the calculated amount. There is no need to submit a declaration;
• if the property is destroyed, the tax may not be paid from the first day of the corresponding month. You will need to submit an application.

Excise taxes 2022 on fuel

Natural gas – 30%, unless otherwise provided by international treaties of the Russian Federation.

Clause 1, Article 193 of the Tax Code of the Russian Federation

Taxation of excisable goods from January 1, 2022 is carried out at the following tax rates:

(Clause as amended by Federal Law dated 03.08.2018 No. 301-FZ)