We invite you to the tax conference of the Russian-German Chamber of Commerce
On January 20, Pavel Kraev, lead auditor of DVP Audit, will speak at the tax conference of the Russian-German Chamber of Commerce on the subject of important innovations in legislation. The issues of application of Article 54.1 of the Tax Code of the Russian Federation within the framework of intra-group transactions, tax incentives for investors, VAT on electronic services and others will also be discussed.
You can register and request the full program by e-mail: info@partnery-audit.com , we will send you a link to online participation.
January news:
1. Legislative changes:
1.1. The Civil Code of the Russian Federation provides for the possibility of canceling powers of attorney
2. Letters and explanations:
2.1. Housing insurance premiums
2.2. Filling out a work book if the order for employment was not issued
2.3. Compliance code for the goods for the application of VAT 10% upon import
2.4. Property tax on leased real estate
3. Other news:
3.1. The Central Bank of the Russian Federation raised the key rate
3.2. Moscow approves new validity periods for QR codes in connection with COVID-19
Legislative changes
1.1. The Civil Code of the Russian Federation provides for the possibility of canceling powers of attorney
Information about the cancellation of a power of attorney made in a notarial form is entered by a notary in the register of notarial actions, which is maintained in electronic form, in the manner prescribed by the legislation on notaries.
The law establishes that information from the register is provided by the Federal Notary Chamber free of charge, daily and around the clock to an unlimited number of persons using the Internet
In accordance with the provisions of the Law, third parties will be considered notified of the cancellation of such a power of attorney on the day after the information about the cancellation of the power of attorney is entered in the register, which is maintained in electronic form.
The federal law came into force on December 29, 2021.
Document: Federal Law No. 402-FZ dated December 6, 2021 “On Amendments to Article 189 of Part One of the Civil Code of the Russian Federation”
Letters and clarifications:
2.1. Housing insurance premiums
An employee who has moved from another region may be paid compensation for renting housing. According to the Federal Tax Service, such a payment should be subject to contributions. From the point of view of the Finance Department, compensation is transferred within the framework of labor relations, it is not considered relocation expenses.Please note that the courts do not agree with this position and consider compensation as a social payment.
Document: Letter of the Ministry of Finance of Russia dated November 2, 2021 No. 03-04-06 / 88849
2.2. Filling out a work book if the order for employment was not issued
From November 22, 2021, it is not necessary to issue orders or orders for employment.The Ministry of Labor explained: if the employer decided to do without this document, then in column 4 of the work book, you can enter the details of the employment contract.
Document: Letter of the Ministry of Labor of Russia dated December 13, 2021 No. 14-2 / OOG-11865
2.3. Compliance code for the goods for the application of VAT 10% upon import
The Ministry of Finance, referring to the position of the Armed Forces of the Russian Federation: a reduced rate is applied if the product code is in the list according to the TN VED, and not according to OKPD2.Consequently, in cases where VAT is levied in connection with the importation of goods into the territory of the Russian Federation and the administration of the tax is carried out by the customs authorities, the tax rate of 10 percent, provided for in paragraph 2 of Article 164 of the Tax Code, as a general rule, is applied if the imported goods meet the appropriate TN VED code, not OKP code.
Documents: Letter of the Ministry of Finance of Russia dated December 6, 2021 N 03-07-07 / 98914
2.4. Property tax on leased real estate
If the object is taken into account on the balance sheet by both the lessor and the lessee, the tax is paid by the owner.We note that from January 1, 2022, a similar rule is enshrined in the Tax Code of the Russian Federation. Tax on leased property is paid by the landlord or lessor.
You can learn more about accounting for the subject of lease in our seminars.
Documents: Letter of the Ministry of Finance of Russia dated November 30, 2021 N 03-05-05-01 / 96823
Other news:
3.1. The Central Bank of the Russian Federation raised the key rate
From December 20, the key rate is 8.5%, which is 1% more than the previous value. This increase is due to the high level of inflation.
According to the Ministry of Economic Development, the inflation rate is 8.4%. The main reason is the rise in food prices.
A rate of 8.5% is also needed to calculate personal income tax on deposits for 2022. You will have to pay tax on interest that exceeds 85 thousand rubles.
Document: Information of the Bank of Russia dated 12/17/2021
3.2. Moscow approves new validity periods for QR codes in connection with COVID-19
The mayor of the capital established that from December 20, QR codes are valid:- about a negative PCR test for coronavirus - 48 hours from the moment it was carried out, and not 3 calendar days from the date of the study;
- past illness - a year from the date of recovery, not 6 months.
If the second of these QR codes was issued before December 19 inclusive and less than six months have passed since the date of recovery, a new one will be automatically created on the last day of the code validity. They can be used for another 6 months.
If the QR code about the past infection ceased to be valid before December 19 inclusive, but less than a year has passed since the date of recovery, a new code will be automatically issued on December 20. It will be allowed to be used until the end of the year from the day of recovery.
Document: Decree of the Mayor of Moscow dated December 14, 2021 No. 74-UM