Income tax changes:
- New rules for accounting for expenses in leasing agreements from 2022,
- Expansion of the list of cases for the recognition of expenses for sanatorium treatment
- Loss carry forward: 50% cap extended until 2024
- New form of waybill from March 01, 2022
- Benefit for catering services: under what conditions can you get exemption from VAT from 2022
- Expansion of the list of goods for the sale of which VAT is calculated from the inter-price difference from 01/01/2022
Changes in insurance premiums
- The maximum size of the base for insurance premiums for 2022 has been established
- Desk verification of reports and documents by the FSS body - from 01/01/2022, the list of documents to be verified has been expanded.
Application of new FSBU (Federal Accounting Standards)
- FSBU 25 from reporting for 2022 from balances as of 01/01/2022
- FSBU 5 with reporting for 2021
- FSBU 6 from reporting for 2022 from balances as of 01/01/2022
- New work scheme for the payment of social benefits from 2022
- Requirements for the maximum number of foreign workers from 2022
- Traceability of goods from 2022, also from 07/01/2021
Pavel also touched upon the issue of VAT in transfer pricing, namely, with regard to Article 105.3 of the Tax Code of the Russian Federation. Since there are many interpretations of this norm, DVP-Audit specialists prepared a request to the Ministry of Finance and the Federal Tax Service for an opinion on the application of clause 1 of Article 154 of the Tax Code of the Russian Federation in terms of applying transfer pricing rules to VAT legislation.
Pavel's full presentation is available upon request via email.