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1. Terminated tax treaty with the Netherlands
2. Personal income tax from the income of foreign citizens
3. Is a mandatory medical examination necessary for office workers?
4.VAT on the transfer of exclusive rights to software
5. New form and rules for keeping a work book
6. The surname of the cashier on the paper check is required
7. Sale of a stake in a foreign company: is it possible to get a personal income tax deduction?
8.The FTS presented the recommended format of the receipt for the assignment of the registration number of the consignment of goods
9. Temporary formats of purchase and sales books, invoice journal
1. Terminated tax treaty with the Netherlands
By decree of the President of the Russian Federation, the Ministry of Finance was supposed to revise agreements on the avoidance of double taxation, including with the Netherlands. The current tax agreement with the Netherlands allowed individuals and legal entities to pay income tax at a rate of 2-3%.
The Ministry of Finance offered the Netherlands new terms of the agreement, similar to those that were agreed with Cyprus, Luxembourg and Malta, but the negotiations were unsuccessful, and Russia began the procedure for denouncing the Agreement with the Netherlands.
By a note dated 06/07/2021, the Ministry of Foreign Affairs of the Russian Federation officially notified the Netherlands side of the denunciation of the agreement. Russian President Vladimir Putin signed the law on the denunciation of the agreement on May 26.
The agreement will cease to be valid from 01/01/2022. (Federal Law dated May 26, 2021 No. 139-FZ).
2. Personal income tax from the income of foreign citizens
The income of foreign citizens recognized as residents of the Russian Federation is subject to personal income tax at a rate of 13%. In case of increased incomes exceeding 5 million rubles, the rate rises to 15%.
A foreign citizen is recognized as a resident of the Russian Federation if he is in the country for at least 183 calendar days during the year without interruption. The income of an employee who is not a resident of the Russian Federation is taxed at a rate of 30%, and the citizenship of this employee does not matter. (Letter of the Ministry of Finance dated 06.05.2021 No. 03-04-09 / 34866).
3. Is a mandatory medical examination necessary for office workers?
The employer's obligation to carry out medical examinations in cases established by the Labor Code. Accordingly, if the cases given in the law do not refer to dangerous or harmful factors for health, then there is no need to carry out mandatory medical examinations.
In the case of office workers, such a condition may be a high level of the electromagnetic field of a broadband frequency spectrum (5 Hz - 2 kHz, 2 kHz - 400 kHz). In this case, it is necessary to carry out mandatory preliminary or periodic medical examinations.
Sources of information on the presence of harmful production factors can be:
- results of SOUT;
- technical documentation of production facilities;
- results of laboratory tests.
(Letter of the Ministry of Labor dated 05.05.2021 No. 15-0 / OOG-1560).
4.VAT on the transfer of exclusive rights to software
A company that develops software and assigns exclusive rights to it, due to recent changes, may be exempted from VAT.
A condition for exemption from VAT is the inclusion of a computer program in the unified register of Russian software. (Letter of the Ministry of Finance dated 05/17/2021 No. 03-07-08 / 37341).
5. New form and rules for keeping a work book
For each employee who has worked in the company for more than 5 days, it is still necessary to keep a paper work book.
A new requirement has been introduced to issue an employee with a work record book when he submits an application for providing information about labor activity. The issue of a work book must be made no later than 3 working days from the day the employee submits such an application. If the application is submitted less than 3 working days before the employee's dismissal, the information must be provided to him before the dismissal.
The work book can contain information about the activities of a remote employee, provided it is provided to the employer, including if the book is sent by mail.
When issuing a work book, the company should make an entry in it about the employee's submission of an application for switching to an electronic work book and certify it with the signature of the employer or the person in charge.
The changes will take effect from 01.09.2021. (Order of the Ministry of Labor dated 05.19.2021 No. 320n).
6. The surname of the cashier on the paper check is required
The list of mandatory details that must be indicated on a paper check has been supplemented with the name and position of the cashier.
An exception to this rule might be:
- payment by QR code;
- payment through the application;
- payment via the Internet.
(Letter of the Ministry of Finance dated May 26, 2021 No. 30-01-15 / 40362).
7. Sale of a stake in a foreign company: is it possible to get a personal income tax deduction?
Income received from sources in the Russian Federation and abroad by residents and non-residents of the Russian Federation are subject to personal income tax. Income received from the sale outside of Russia of securities or shares of participation in the authorized capital of foreign organizations are related to income received outside the borders of Russia.
In such operations, the taxpayer has the right to reduce the tax base by the amount of actually incurred and documented expenses. (Letter of the UFNS dated 13.05.2021 No. 20-21 / 070623 @).
8.The FTS presented the recommended format of the receipt for the assignment of the registration number of the consignment of goods
When importing goods subject to traceability from the states that are members of the EAEU, within 5 days from the date of registration of these goods, the organization must submit a notification of the import of goods. In response to the notification, the Federal Tax Service will provide a receipt with the assigned RNPT for the goods specified in the notification.
The FTS presented the updated format of such a receipt for the provision of the registration number of the consignment of goods subject to traceability in its letter. (Letter of the Federal Tax Service dated May 14, 2021 No. ЕА-4-15 / 6594 @).
9. Temporary formats of purchase and sales books, invoice journal
The Federal Tax Service has developed new formats for the purchase book, sales book, and invoice journal. The new formats will replace the existing ones, taking into account the introduction of new columns in the listed documents.
The department recalls that in connection with the introduction of the national system of traceability of goods, new columns have been added to the forms of invoices, purchase books, sales books, logbook of received and issued invoices. The Federal Tax Service has already prepared a draft order, which contains electronic formats of the register of received and issued invoices, the purchase book and the sales book, additional sheets of the purchase book and the sales book.
Examples of relevant documents were attached to the letter of the Federal Tax Service (Letter of the Federal Tax Service dated 05.05.2021 No. ЕА-4-15 / 6251 @).