New 6-NDFL
Accountants are required to submit 6-NDFL calculations for 2021 using a new form. In the new form, if necessary, you should indicate the INN and KPP of the reorganized legal entities, information about the form of reorganization. You will also need to use new codes for places where calculations are submitted.
The procedure for filling out calculations has also changed for accountants. According to the amendments, for the largest taxpayers, the TIN and KPP at the location of the organization should be indicated in accordance with the certificate of registration with the tax authority at the location (5th and 6th category of KPP - “01”). The deadline for submitting the calculation is April 2, 2021 inclusive.
Current changes in tax legislation in 2021
This topic is quite extensive. Changes in legislation on taxes and fees are mostly of a specific nature. We present a selection of 5 current changes to tax legislation.
- Voluntary declaration of assets and accounts of individuals - stage 2 of capital amnesty
On March 1, 2021, the Federal Tax Service began the 2nd stage of accepting special declarations, the submission of which is provided for by Federal Law No. 140-FZ dated 06/08/2015 “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts Russian Federation". A special declaration can be submitted from March 1, 2021 to February 28, 2021 (stage 2 of declaration) to any tax authority on paper. Served by individuals.
- Start of operation of the Tax Free system in the Russian Federation
From January 1, 2021, Chapter 21 of the Tax Code of the Russian Federation was supplemented with Article 169.1 “Compensation of the amount of tax to individuals - citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union.” Currently, the Tax Free system has begun to operate in Russia in test mode. So far the project has been launched in Moscow, St. Petersburg, Krasnogorsk and Sochi.
- Tax amnesty - 2018
Federal Law No. 436-FZ dated December 28, 2017 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” from January 2018 provides for the write-off of tax debts (as of January 1, 2015) and insurance contributions (as of 01/01/2017). For individuals, the amount of tax debt for property taxes generated as of 01/01/2015 is subject to write-off. Debt is written off by the tax authorities independently, without the participation of the taxpayer.
- Extraterritorial principle of servicing taxpayers
Federal Law No. 286-FZ of September 30, 2017 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” has taken another step towards greater application by the Federal Tax Service of Russia of the extraterritorial principle of servicing taxpayers. Now taxpayers can submit to any tax authority, regardless of where the taxpayer is registered or the object of taxation is located (land, vehicle, property), documents relating to the taxation of property of individuals. In addition, it should be noted that changes have already been made regarding the introduction of the extraterritorial principle when recording individuals. Now, to obtain a Certificate of registration of an individual with the tax authority, you can contact any tax authority.
- Tax holidays for self-employed citizens
Federal Law No. 401-FZ of November 30, 2017 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” took the first step towards defining the institution of the self-employed and their taxation regime. According to the amendments made to Article 217 of the Tax Code of the Russian Federation, a two-year tax holiday has been introduced for self-employed citizens. In this regard, self-employed citizens will be exempt from paying taxes and insurance premiums for 2021 and 2021 if they are registered for taxation in accordance with the current legislation of the Russian Federation. The current legislation establishes the following types of citizens: 1. Supervision and care of children, sick persons, persons over 80 years of age, as well as other persons in need of constant outside care according to the conclusion of a medical organization; 2. Tutoring; 3. Cleaning residential premises, housekeeping.
New 2-NDFL
From January 1, 2018, the 2-NDFL certificate will have to be drawn up using a new form. It was approved by order of the Federal Tax Service of Russia dated October 24, 2017 No. ММВ-7-11/ [email protected]
The update was required so that the legal successors of the converted tax agents could provide information on the income of individuals. The form now requires additional information. For example, about the form of reorganization of a legal entity, as well as about the INN and KPP of the reorganized organizations.
In addition, the certificate must use new codes for types of income and deductions.
Along with this, some information from the form was removed. Thus, in section 2 “Data about an individual - recipient of income”, you no longer need to fill in fields related to the address of residence, and in section 4, investment deductions are excluded from tax deductions.
State duty
The size of the state fee for registration (re-registration) of SMIS has been changed. On January 1, 2021, the following state fee amounts apply:– 8000 rub. – for registering and changing the registration data of media outlets whose products are intended for distribution throughout Russia;
– 4000 rub. – for registering and changing the registration data of media outlets whose products are intended for distribution in the territory of a region or municipality;
– 8000 rub. – for issuing permission to distribute products of foreign periodicals in Russia
From January 1, 2021, when registering advertising media, the state duty will increase fivefold.When registering erotic media, the state fee increases 10 times.
When registering media for children, adolescents and people with disabilities, as well as media for educational and cultural purposes, the state duty is reduced by five times.
Land tax declaration
To report on land tax for 2021, accountants must use the form approved by Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/ [email protected]
In the new declaration, the barcodes have changed, the TIN has been shortened, and the numbering of the lines of section 2 has changed. Lines 090, the tax benefit code in the form of a tax-free amount, and 100, a tax-free amount, have been excluded from the declaration. The provisions relating to individual entrepreneurs, who are exempt from the obligation to submit a declaration, are excluded.
The new form is no longer stamped and does not indicate the type of economic activity code (OKVED). To fill it out correctly, follow the control ratios from the letter of the Federal Tax Service dated July 13, 2017 No. BS-4-21/ [email protected]
VAT
Since the beginning of the new year, some organizational issues that affect the payment of VAT have changed. One of the main ones is changes in the type of reporting itself. Previously, the accounting department of an organization could independently make a choice about how to submit reports, electronic or paper. Now paper reporting is no longer accepted, and all data is provided electronically. The accountant sends the required explanations to the Federal Tax Service through the telecom operator.
One of the significant changes is the introduction of a new form of reporting on the part of the organization. Accountants must adopt a new form of reporting.
Some innovations affected the explanations for VAT reporting. After conducting a desk audit, the tax authorities did not previously introduce penalties for failure to provide explanations for reporting. Now the requirements have become more stringent. Failure to provide this explanation within five days will result in a fine being imposed on the organization.
The tax rate itself remains unchanged. The list of goods that participate in the preferential taxation system has expanded slightly. The list is expanded with the following items: livestock and poultry, meat, flour, sugar, cereals. But some items of bread, vegetable oil and eggs have disappeared from the list.
Mandatory payment of VAT has been introduced for representatives of foreign citizens through the provision of services or the sale of goods via the Internet. Russian citizens who carry out intermediary transactions with the participation of foreign companies will also be required to pay tax at the specified rate.
Deflator coefficients
Accountants calculating taxes on UTII and PSN in 2021 are required to apply new deflator coefficients. They were established by order of the Ministry of Economic Development of the Russian Federation dated October 30, 2017 No. 579. The K1 coefficient, which adjusts the basic profitability indicator on UTII, was increased. Now it is 1.868.
The deflator coefficient used for the purpose of applying the PSN was also increased. Now, when calculating the potential annual income of an individual entrepreneur on a patent, you need to use a deflator equal to 1.481 (previously - 1.425).
VAT ↑ up
New tax changes in 2021 also affected VAT. Part of it has been changed as follows:
- Legal entities involved in the sale of scrap and metal waste lost their right to tax exemption.
- Separate accounting of VAT has become mandatory even if the five percent rule is observed. If the costs of non-taxable transactions are less than five percent of the total costs, the legal entity can claim a tax deduction on purchases that are both taxable and non-taxable transactions.
Input VAT on purchases only for non-taxable transactions cannot be deducted.
- Now, VAT on some goods must be calculated by buyers, not sellers. Buyers of raw hides and scrap metal must calculate tax as tax agents. Buyers under the general tax system have the right to claim the same amount of tax as a deduction. Buyers on special regimes, they must also calculate tax as tax agents, but they do not have the right to declare the amount received as a deduction.
Buyers of raw hides must calculate the tax themselves (image) - The period for using the 10% preferential rate for transporting passengers on airlines has been extended until the beginning of 2021. A 0% rate now also applies to air transport to Kaliningrad.
- Change in tax recovery procedure. Now VAT must be restored regardless of whether the subsidy includes the amount of tax. The tax must be restored even when the company has received budget investments to reimburse expenses. In the event that expenses are partially reimbursed from budgets, the VAT amount will also have to be restored.
Fixed contributions
When calculating fixed contributions for individual entrepreneurs, accountants no longer need to focus on the minimum wage. This is due to the entry into force of the Federal Law of November 27, 2017 No. 335-FZ from January 1, 2018.
Starting from the new year, if the individual entrepreneur’s income for the year does not exceed 300,000 rubles, then the amount of contributions for the billing period will be 26,545 rubles. If the amount of income exceeds 300,000, then the amount of contributions will be 26,545 rubles plus 1.0% of the amount of income exceeding 300,000 rubles.
A delay has been introduced for the transition to online cash registers until July 1, 2021
Based on Federal Law No. 337-FZ of November 27, 2017, the following categories of taxpayers a deferment for the use of online cash register
- companies on UTII (except retail and catering);
- individual entrepreneurs with a patent (except for retail and catering);
- organizations and individual entrepreneurs on UTII and patent in the field of retail and catering that do not have employees;
- individual entrepreneurs selling through vending machines and not having employees;
- individual entrepreneurs providing services and issuing strict reporting forms (except for catering with hired employees)
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