1. Increasing the storage period for tax documents2. Simplification of the transition to the simplified tax system3. How to indicate the name of the goods in the advance invoice4. Proof of parking costs5. Absentee meeting for the approval of financial statements6. Control ratios for PCB are again relevant7. Rules for filling out a "remote" check8. April 1 - deadline for submission of statistical reports for SMEs
1. Increasing the storage period for tax documents
The new Federal Law regulates new retention periods for some accounting documents.
For most accounting documents, the retention period is 5 years. As for the primary documents on taxes, the new law has been increased from 4 to 5 years.
(Federal Law dated 17.02.2021 No. 6-FZ).
2. Simplification of the transition to the simplified tax system
Simplification of the transition to the simplified tax system
Organizations and individual entrepreneurs that used a system of “single tax on imputed income” in the 4th quarter of 2020 can submit a notification of the transition until 03/31/2021. According to the previously valid rules, it was necessary to notify the Federal Tax Service Inspectorate of the transition to the "simplified tax system" within 30 days after the work on STII was terminated.
From 01/01/2021 STII is canceled, therefore, organizations and individual entrepreneurs should have submitted a notification before 02/01/2021. At the end of 2020, the Federal Tax Service clarified in its letters that those firms that plan to switch to the "simplified system" from 01/01/2021 must notify the tax authorities about this no later than 12/31/2020.
(Federal Law dated 17.02.2021 No. 8-FZ).
3. How to indicate the name of the goods in the advance invoice
When issuing an advance invoice, the seller must indicate the name of the supplied goods. When filling out this column, you should rely on the information specified in the contract.
It should be remembered that an incorrect indication of the name of the goods in the document may cause difficulties in accepting VAT for deduction. This is a significant error, which may become the basis for refusal to accept VAT amounts for deduction.
(Letter of the Ministry of Finance dated 11.02.2021 No. 03-07-09 / 9089).
4. Proof of parking costs
The Tax Code of the Russian Federation does not establish specific documents confirming the expenses incurred, thereby giving some freedom to taxpayers in the matter of confirming the legality of accounting for the corresponding expenses.
The list of such expenses usually includes the cost of parking. The Ministry of Finance expressed the opinion that a report on transactions on a parking account can serve as a supporting document in relation to the costs of paying for a parking space.
This report should contain:
- vehicle parking place with reference to the time of the end and start of the vehicle movement;
- primary accounting documents drawn up by the taxpayer himself, confirming the use of this vehicle for production purposes on the corresponding route (waybill).
At the same time, the expenses of the organization can be taken into account when calculating the income tax if they are issued with documents that meet the requirements of the current legislation, provided that such expenses are justified.
(Letter of the Ministry of Finance dated 08.02.2021 No. 03-03-06 / 1/7968).
5. Absentee meeting for the approval of financial statements
For the period until 31.12.2021 inclusive, the ban on holding meetings of AO (JSCs) and OOO (LLCs) in the form of absentee voting has been suspended.
Therefore, in 2021, the annual financial statements of AOs and OOOs can be approved by the decision of the general meeting of shareholders or participants of the general meeting without joint presence.
For absentee voting, it is necessary to make a decision on the form of the general meeting. The meeting itself must be held within the following dates:
- no later than 30.06.2021 in AO
- no later than 30.04.2021 in OOO
(Information message of the Ministry of Finance dated February 24, 2021 No. IS-accounting-32).
6. Control ratios for Calculation of Insurance Premiums are again relevant
Since 2021, a new form for calculating insurance premiums has been approved, which must be applied from reporting for 2020.
In addition, social payments to employees (benefits in case of temporary disability and in connection with motherhood) from January 1, 2021 must be carried out by the territorial bodies of the FSS. Accordingly, insurance premiums from employee benefits accrued from January 1, 2021, cannot be reduced by employers by the amount of insurance coverage costs.
In a new letter, the Federal Tax Service clarified the current control ratios and introduced additional control ratios that take into account the listed changes in the legislation.
(Letter of the Federal Tax Service dated February 19, 2021 No. BS-4-11 / 2124 @).
7. Rules for filling out a "remote" check
The place (address) of the settlement for the goods or service must be indicated in the cash register receipt and the strict reporting form.
In particular, when making settlements in buildings and premises, receipts indicate the address of the building and premises with a postal code. When making payments in vehicles, cash register receipts reflect the name and number of the vehicle, the address of the organization or the address of registration of an individual entrepreneur. When making payments on the Internet, the address of the site of the user of the KKT is indicated in the cashier's receipts.
At the same time, it is possible to use cash registers located outside the place of settlement, when making payments for goods in retail trade and in remote sale.
(Letter of the Federal Tax Service 11.02.2021 No. AB-4-20 / 1680 @).
8. April 1 - deadline for submitting statistical reports for SMEs
All SMEs are required to submit reports to the territorial bodies of Rosstat.
It is necessary to fill out and submit the forms in electronic or paper form by 01.04.2021. Also, from 03/01/2021 to 05/01/2021, you can fill out forms on the Unified Portal of Public Services if you have an electronic signature and an approved account.
As a general rule, failure to submit primary statistical data to Rosstat is the basis for prosecution under Art. 13.19 of the Administrative Code of the Russian Federation. This violation entails the imposition of fines in the amount of 10,000 to 20,000 rubles for officials and individual entrepreneurs, and from 20,000 to 70,000 rubles for organizations.
(Letter of Rosstat dated February 15, 2021 No. 853 / ОГ).