About the New Year and gifts
and the editors of the BUKH.1S portal congratulate you on the New Year 2022 and the coming Christmas! We sincerely wish you good health in the coming 2022. Thank you for being with us in 2021. We hope that in the new year, which traditionally brings many changes in legislation and the work of an accountant, the BUKH.1S materials will be useful to you.
We promise even more relevant articles and news, both on the website and in our social networks. Join our pages and read BUKH.1S wherever it is convenient for you: VKontakte, Facebook, Odnoklassniki, Twitter, Telegram, Instagram.
Accounting gifts are waiting for you here and also here.
You can also participate in our drawing and receive a free book for accountants, “Practical Annual Report 2022.” “Practical annual report for 2022” is a guide to compiling tax and contribution reporting in 1C programs, as well as annual financial statements for 2022.
What payments for the second quarter will be exempted?
Exemption from taxes and contributions is automatic - you do not have to submit any applications to the tax office. The Federal Tax Service itself will notify taxpayers that they do not need to pay taxes.
Be careful: if the benefit does not apply to you, but you do not pay the tax, you will face fines and blocking of your accounts.
If the benefit applies to you, do not forget about VAT and personal income tax for employees: these taxes must be paid in the general manner.
Income taxes
| Tax | Write-off period |
| Income tax | Monthly advance payments due in the second quarter of 2022. Advance payments for 4 months, 5 months and 6 months of 2022, minus previously accrued advances for the period of 3 months. Advance payments for the first half of the year, minus advance payments for the first quarter. |
| Unified agricultural tax | Advance payments for the first half of 2022 |
| simplified tax system | Advance payment for the first half of 2022, reduced by the amount of the advance payment for the first quarter |
| UTII | Tax for the second quarter of 2022 |
| Personal income tax for yourself for individual entrepreneurs, notaries, lawyers and other private practice specialists | Advance payment for the first half of 2022, reduced by the payment amount for the first quarter |
| PSN | All calendar days falling in April, May and June 2022 are excluded from the period for which the patent was acquired. |
Create a tax invoice for free based on reporting data
Property taxes
Property taxes for organizations and individuals, transport and land taxes have also been written off. The benefit applies to the portion of the tax accrued during the holding period from April 1 to June 30, 2022.
Only those objects that are used or intended for use in business or statutory activities are exempt from tax.
Insurance premiums
Payments to employees for April, May and June will be subject to a zero tariff on insurance premiums for compulsory medical insurance, compulsory medical insurance and VNiM. The flat rate of 0% applies to both payments within the maximum base and above it. As a result, you will not have to pay fees.
Affected individual entrepreneurs will not be exempt from insurance premiums for themselves, but their amount will be reduced. The fixed payment for compulsory pension insurance for 2022 will be 20,318 rubles instead of 32,448 rubles. The difference is 12,130 rubles, that is, exactly one federal minimum wage.
About the good
announces the launch of a service for automating the recognition of accounting and accounting documents. The 1C: Primary Document Recognition service recognizes scans or photographs of primary documents and prepares them for entry into the user’s information database.
It is recommended to use the service to speed up the entry of primary documents into the database, increase the accuracy of entry, and automate the attachment of scans of signed documents to previously created documents in the database.
About deadlines
Due to the fact that December 31 was declared a holiday this year, the last day for payment of insurance premiums for 2022 for compulsory pension and health insurance in a fixed amount was postponed to January 10, 2022. The amount of contributions paid for 2022 is 40,874 rubles:
- for compulsory pension insurance – 32,448 rubles;
- for compulsory health insurance – 8,426 rubles.
What amounts will be written off?
Since the relief is not provided for all businesses, taxes for the second quarter due to the coronavirus could not be reset for all mandatory payments. Companies and individual entrepreneurs were allowed not to pay:
| Type of tax or fee | What will be written off |
| At a profit |
|
| Excise taxes | Amounts for April - June |
| MET | |
| Water | Amounts for the second quarter |
| Trade fee | |
| UTII | |
| Unified agricultural tax | Advance payment for the first half of 2022 |
| simplified tax system | Advance payment for the first half of 2022, reduced by the advance payment for the first quarter |
| Personal income tax paid by individual entrepreneurs | |
| Transport | Taxes and advance payments for the period from April 1 to June 30, but only for those objects that are used or intended for use in business or statutory activities |
| Land | |
| For the property of individuals | |
| For property of legal entities | Tax and advance payments for April - June |
| PSN | Amounts for calendar days of patent validity that fall in April - June |
In addition, for individual entrepreneurs and organizations from the most affected areas, insurance premiums are waived for 3 months, or more precisely, a zero tariff for contributions in relation to payments to individuals accrued between April and June.
IMPORTANT!
The exemption does not affect VAT, gambling tax and personal income tax for employees. Don't forget to calculate and list them on time.
If an individual entrepreneur does not have employees, the abolition of insurance premiums for small businesses for him will turn into a deduction in the amount of the current federal minimum wage - 12,130 rubles. Thanks to him, the fixed contribution of individual entrepreneurs for themselves this year will decrease to 20,318 rubles.
About tax increases
The Ministry of Finance does not plan to increase personal income tax in 2022, but does not exclude the possibility of increasing the mineral extraction tax. This was announced by Deputy Minister of Finance of the Russian Federation Alexey Sazanov. According to him, the current increase in the personal income tax rate to 15% on incomes over 5 million rubles per year covers the needs of the budget in terms of financing the costs of treating children with serious illnesses. Therefore, no further steps to increase personal income tax are currently planned. At the same time, in connection with the plans of the Ministry of Energy to increase the amount of monetary compensation to oil companies from the budget, the Ministry of Finance does not exclude a possible increase in the mineral extraction tax.
Will the transport tax be abolished in 2022?
For quite a long time, information has been discussed on various resources that Vladimir Putin signed a decree abolishing the transport tax. But will the transport tax really be abolished in 2022? Answer: no. The document, which many perceive as a presidential decree on the abolition of the transport tax, is actually called Federal Law No. 436-FZ of December 28, 2017. In addition to amendments to other articles of the Tax Code of the Russian Federation, Article 12 deals with the recognition of bad debts for this type of tax obligations that arose as of 01/01/2015. Therefore, it is more correct to say that transport tax debts have been canceled in 2020.
The tax amnesty will be carried out automatically. That is, vehicle owners do not have to go anywhere. If the car owner has regularly paid all his bills and has no debt obligations to the Federal Tax Service, he is not subject to Law No. 436-FZ, and no refund of funds from the budget is provided. Individuals and individual entrepreneurs can count on debt forgiveness. Consequently, legal entities will still have to repay all debts.
About amazing
The Federal Tax Service has denied rumors about the total abolition of all existing taxes in Russia. These rumors and speculations are based on the provisions of paragraph 5 of Art. 12 of the Tax Code of the Russian Federation, according to which all federal, regional and local taxes are abolished by the Tax Code of the Russian Federation. In a letter dated December 23, 2021 No. BS-3-21 / [email protected] , the tax department reports that there is no talk of abolishing any taxes in this norm. The commented provision only implies that any of the taxes provided for by the tax system of the Russian Federation can be canceled exclusively by the Tax Code of the Russian Federation, and not by other regulatory legal acts. For example, it is now impossible to abolish any tax either by regional or federal law. Cancellation can only occur by introducing appropriate changes to the Tax Code of the Russian Federation.
Federal, state and local taxes and fees are canceled
Let's look at where exactly this exact wording is written in the Tax Code:
Clause 5, Article 12, Chapter 2: Federal, regional and local taxes and fees are abolished by this Code. This is a tool that individuals and citizens of the Russian Federation can use. You can log in and verify this through the QR code on the official website of the Federal Tax Service:
However, in the same article, paragraph 7 of this Code, some special tax regimes are introduced. Let's figure it out. Article 18 of the same Tax Code introduces the definition of special tax regimes:
The definition is given in paragraph 1, and paragraph 2 states what specifically applies to the introduced definition:
I don’t see anywhere that this definition includes taxes such as:
- personal income tax,
- land tax,
- property tax.
If the free will of a sleeping Soviet man, who believes that he is a natural person, begins to awaken, then these articles of the Tax Code of the Russian Federation will help him. Take it and use it to reasonably begin to exercise your rights, freedoms and Will.
About control
The Central Bank denied information that from 2022 total control over all money transfers between individuals will be introduced. Only suspicious transactions between individuals involving large amounts will come under control. At the same time, ordinary money transfers from individuals will not be controlled.
Earlier, information appeared in the media that starting from 2022, credit institutions will regularly report to the Central Bank on all money transfers between individuals. In particular, it was reported that all money transfers and payments by individuals through the Faster Payments System, transfers from card to card, from account to account, from e-wallet to e-wallet, from card to wallet and back, from subscriber account will fall under the mandatory control of the Central Bank telecom operator to a wallet or card and back, and so on.
Professional income tax
The only point that causes confusion is point 6, about the tax on professional income. We will also understand this concept in order to have a clear idea of what we are talking about.
And so in order, in what territory the experiment is being conducted to introduce a tax on professional income. Let's look and see:
Let us assume that the experiment is carried out throughout the entire territory of the USSR, by a commercial company of the Russian Federation, for citizens of its company. We are interested in who exactly from this company is required to pay taxes. Payers are located in point 4. Open and read:
It turns out that in order to become a tax payer in this experiment, you need to switch to a special tax regime. In other words, write a statement. If the statement is not written, then the person is not participating in the experiment. Moreover, there is even a category of persons who are prohibited from participating in this tax regime at all.
Therefore, as interpreted by the Tax Code of the Russian Federation, all federal, regional and local taxes and fees are cancelled. If anyone wants to take part in an experiment with taxes and fees in the Russian Federation, go ahead. At the moment, all taxes and fees that an individual continues to pay are voluntary donations to the property of the Russian company.
About the incredible
State Duma deputy Vladimir Zhirinovsky, in order to reduce the mortality rate during the New Year holidays, proposed canceling the New Year holidays. At the same time, due to the non-working days freed up in this way, it is proposed to increase the duration of annual paid vacations for Russians.
In turn, Mikhail Delyagin, Deputy Chairman of the State Duma Committee on Economic Policy, criticized this initiative, saying that in practice it may prove difficult to implement. And instead of increased vacation, most workers will simply lose their guaranteed New Year holidays.
Poll
Cancellation of New Year holidays
- Do you support the idea of canceling the New Year holidays?
No! Don't touch the holidays, I look forward to them all year. 103 (49%) No! It will all end in the fact that there will be no vacations or vacations. 57 (27%) Yes! Such long holidays are bad for the economy. 33 (16%) I don’t care, I don’t have New Year’s holidays. 17 (8%) Yes! I miss work. 1 (0%)
Thank you for participating in the survey! Every opinion is very important to us!
About vaccination
Rostrud experts explained that for refusing vaccination, an employer can suspend an employee from work (not allow him to work). An employee's suspension from work is established for the entire period of time until the circumstances that served as the basis for removal from work are eliminated (Article 76 of the Labor Code of the Russian Federation). That is, the employee may not be allowed to work either until vaccination or until the high alert regime is lifted in the relevant constituent entity of the Russian Federation. An employee who is suspended from work is allowed not to pay wages. However, dismissal due to refusal to vaccinate is not permitted.
