1. Changes in legislation:
1.1. Changes in the form of the income tax declaration
1.2. Changes to 6-NDFL
1.3. 2022 Contribution Base Limits Approved
1.4. Abolished the obligation to issue a hiring order
1.5. New fines have been added to the Tax Code of the Russian Federation from 2022
1.6. Updated the procedure for filling out the main statistical forms for organizations
2. Letters and clarifications:
2.1. What to look for when determining the lease term according to the FSBU
3. Other news:
3.1. Draft law on the procedure for exemption from VAT on the import of equipment and electronics
Changes in legislation
1.1. Changes in the form of the income tax declaration
The reporting form, the procedure for filling it out and the format for submitting it in electronic form have been changed. The changes must be applied starting with the filing of the 2021 tax return.
The changes affected the following sections:
- replacement of barcodes;
- in section A of Sheet 03, lines 035-037 are introduced for dividends to international holding companies;
At the same time, an international holding company is understood as a company that meets the criteria of Art. 24.2 of the Tax Code of the Russian Federation and registered in accordance with the established procedure.
- other changes.
In details: Document: Order of the Federal Tax Service of Russia dated 05.10.2021 No. ED-7-3 / 869 @
1.2. Changes to 6-NDFL
The Federal Tax Service has made changes to the calculation form, income statement, as well as to the procedure for filling them out and the electronic format. The updated form must be applied from 2021 reporting. The changes are not significant^
- changed barcodes;
- added lines for information about highly qualified specialists;
- other changes.
In details: Document: Order of the Federal Tax Service of Russia dated September 28, 2021 No. ED-7-11 / 845 @
1.3. 2022 Contribution Base Limits Approved
The base for calculating insurance premiums was indexed 1.069 times.
Next year the limits will be:
- 1,032 thousand rubles for contributions for temporary incapacity for work and in connection with motherhood;
- 1,565 thousand rubles for pension contributions.
Document: Resolution of the Government of the Russian Federation of November 16, 2021 No. 1951
1.4. The obligation to issue a hiring order is abolished
The Labor Code stipulates that hiring must be formalized with an employment contract. Now it is not necessary to issue an order or order and familiarize the employee with it. Moreover, if the employer wants to issue such a document, he can do it. The content of the order must comply with the terms of the employment contract.
The changes are effective from November 22.
Document: Federal Law No. 377-FZ dated 22.11.2021
1.5. New fines have been added to the Tax Code of the Russian Federation from 2022
A fine has been added to the Tax Code for clients of financial market organizations for incomplete or inaccurate information about themselves, beneficiaries and controlling persons.
For each violation, the following will be charged:
- from an individual - 10 thousand rubles;
- from a legal entity - 25 thousand rubles.
For deliberate violation a double fine is provided. There are also other changes.
In details: Document: Federal Law of November 29, 2021 No. 380-FZ
1.6. The procedure for filling out the main statistical forms for organizations is updated
With the reporting for January 2022, it is necessary to apply updated instructions for filling out forms P-1, P-2, P-3, P-4, P-5 (m).
Explained how to take into account when calculating the number:
- those who work part-time. When calculating the average headcount, they must be taken into account in proportion to the hours worked, including the time of part-time work;
- external part-time workers with whom they have entered into civil law contracts. They are not included in the average number of those who carry out the work on the GPA. Such workers will have to be included in the number of external part-time workers, and their salary and remuneration under the GPA will be included in the salary fund for external part-time workers.
There are also other changes, in more detail:
Document: Order of Rosstat dated November 24, 2021 No. 832
Letters and clarifications
2.1. What to look for when determining the lease term according to the FSBU
According to the standard, the term is determined based on the terms and conditions of the agreement (including periods when rent payments are not made). At the same time, it is considered whether the parties have the ability and intention to change these terms and conditions.
The Ministry of Finance advises to consider whether there is confidence that the lease will be extended or terminated. You need to pay attention to the facts and circumstances that may stimulate these actions.
Various aspects of the application of the new standard are discussed in detail at the DVP-audit seminars.
Document: Letter of the Ministry of Finance of Russia dated 04.10.2021 No. 07-01-09 / 80036
Other news
3.1. Draft law on the procedure for exemption from VAT on the import of equipment and electronics
The State Duma of the Federal Assembly of the Russian Federation in the first reading adopted amendments to article 150 of the second part of the Tax Code.
The following amendments to the Tax Code of the Russian Federation are proposed:
- to exempt imports of electronics from VAT, the list of which will be approved by the government. Now there is no need to pay "import" VAT on technological equipment from the list approved by the Decree of the Government of the Russian Federation of April 30, 2009 No. 372;
- oblige payers who want to obtain an exemption to submit the opinion of the Ministry of Industry and Trade to the customs authorities. It should indicate that the products have no analogues that are produced in Russia.
Document: Draft Federal Law No. 542-8