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1. The list of professions of foreign qualified specialists who do not require quotas for issuing work permits has been changed

The following are excluded from the list: quality engineer, catering and hotel services manager, head waiter (sales floor administrator), technical literature translator, chef.

Included are: master of repair of technological equipment, operator of technological installations, locksmith for repair of technological installations, software engineer, dispatcher and others.
Source: Order of the Ministry of Labor of Russia dated 05.07.2019 N 490н

2. The cost of living for the II quarter of 2019 was increased

In the Russian Federation, for the II quarter of 2019, the subsistence minimum per capita is 11 185 rubles, for the able-bodied population - 12 130 rubles, for pensioners - 9 236 rubles, for children - 11 004 rubles (for the I quarter of 2019 - per capita 10 753 rubles, for the able-bodied population - 11 653 rubles, for pensioners - 8 894 rubles, for children - 10 585 rubles).
Source: Order of the Ministry of Labor of Russia dated 09.08.2019 N 561н

3. The employee's travel to the place of business trip not from the location of the employing organization is not subject to personal income tax

The tax authorities have once again confirmed that if the employee's trip is recognized as a business trip, the personal income tax is not taxed on the employee traveling to and from his destination, regardless of the place from which the employee is sent on a business trip.

Source: Letter of the Ministry of Finance of Russia dated 05.07.2019 N 03-03-06 / 1/49840

4. Information on beneficial owners of a legal entity should be disclosed in its annual financial statements

A legal entity must have information about its beneficial owners and take measures to identify them, as well as disclose information about them in the annual financial statements. If a legal entity cannot establish its beneficial owner, then it must provide information on measures taken to establish information about it (for example, requests to founders and answers to them).
Source: Letter of Rosfinmonitoring dated 07.29.2019 N 01-04-05 / 17015

5. The method of comparable market prices is recognized by the courts as a priority when considering litigation on transfer pricing

The review provides the findings of the courts on the illegality of the use by taxpayers of the method of comparable profitability to determine the market value of goods in foreign trade transactions.

Most often in judicial practice, the tax authorities used the method of comparable market prices using data from news agencies. As a result of the application of this method, the fact that the taxpayer understated the tax base for income tax was established and income tax, interest and fines were charged.

When considering disputes by the courts, it was concluded that this method is a priority, since publicly available information on prices for identical goods (works, services) in the relevant markets is used.
Source: Letter of the Federal Tax Service of Russia dated 02.09.2019 N SA-4-7 / 17555

6. The tax authorities have clarified the procedure for the use of cash registers when deducting funds from the employee's salary

It is not required to apply CCP when expenses for the purchase of a work book form, for the loss or damage of property and others are deducted from the employee's salary. Similarly, when cash is deducted from the employee's salary for goods, work and services provided by the employer, and such deduction is provided for in a collective or labor agreement.

If the deduction of money from the salary is not provided for by the labor contract between the employee and the employer, then when performing such operations, it is necessary to apply CCP, since this qualifies as the sale of goods (work, services) belonging to the organization.
Source: Letter of the Federal Tax Service of Russia dated 08.21.2019 N AC-4-20 / 16571

7. Employees of IFTS gave recommendations on the definition of movable and immovable property

Tax authorities recommend the use of judicial practice. In this case, the general criteria are:

  • the presence of a strong connection of the object with the ground;

  • the impossibility of moving the object without significant damage to its purpose;

  • the presence of independent useful properties that can be used in economic activity regardless of the land on which it is located.

Source: Letter of the Federal Tax Service of Russia dated 08.28.2019 N BS-4-21 / 17216

8. The tax inspectorate clarified questions about the mandatory copy of financial statements

Since 2020, a mandatory copy of the annual financial statements must be submitted only to the tax authorities (without sending it to Rosstat). Based on this information, the state accounting reporting information resource (GIR BO) will be formed.

The Federal Tax Service of Russia explains who is exempted from reporting, the timing and form of its direction, the procedure for clarification, and also provides answers to frequently asked questions.
    Source: Information page on the website of the Federal Tax Service of Russia

    9. Signed a law on large-scale changes in the Tax Code of the Russian Federation since 2020

    In particular, the following amendments have been made:

    • the obligation is introduced for organizations to inform the tax authority about the availability of vehicles and (or) land plots in the absence of this information in the Federal Tax Service;
    • the provisions on registration with the tax authorities of foreign banks, foreign citizens and stateless persons are changed;
    • Improving tax control in relation to pricing cross-border transactions;
    • the procedure for confirming the 0% VAT rate on export operations is being specified;
    • establishes a procedure for restoring VAT amounts accepted for deduction during reorganization and upon transition to a special tax regime;
    • the restriction on the reduction of the tax base for income tax by the amount of losses of previous periods in the amount of not more than 50%, extended to 12/31/2021;
    • others.

      Source: Federal Law of 29.09.2019 N 325-FZ
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