1. Changes in legislation:
1.1. Sick leave benefits
1.2. Updated application forms for offset and tax refund
1.3. Changed the rules for marking shoes
1.4. Deduction from salary
2. Letters and clarifications:
2.1. Expenses under the act with facsimile under the simplified tax system
2.2. Use of certain provisions of the Federal accounting standarts for calculating property tax
2.3. Testing workers for coronavirus: taxes and fees
2.4. Personal income tax from payment of employee meals
2.5. Is it possible to take into account VAT on the transfer of promotional products
2.6. The FTS explained the specifics of filling out the universal transfer document
3. Court decisions:
3.1. Civil contract was concluded with individuals on several occasions - the court upheld the additional assessment of contributions
3.2. Accounts payable are taken into account in the period of expiry of the limitation period
3.3. In the course of a counter-check, the inspectorate has the right to request documents that confirm the reality of operations
3.4. Repair of equipment as part of indirect costs
3.5. The court canceled the fine for the employer who could not submit Employment history electronically
4. Draft legislation:
4.1. The Ministry of Finance plans to simplify the rules for confirming 0% VAT on exports
4.2. The Ministry of Transport has developed a new form of bill of lading and the procedure for its preparation
5. Other news:
5.1. The procedure for submitting financial statements is planned to be clarified
5.2. The Social Insurance Fund has developed standards for assessing the risk of being included in an inspection plan
5.3. FTS named the addresses of the inspections where tax complaints are considered via video link
1. Changes in legislation:
1.1. Sick leave benefitsFrom the beginning of the next year, the Decree enters into force, establishing the specifics of calculating benefits for sick leave, pregnancy and childbirth, as well as childcare.
The new edits are mostly technical:
- took into account the transition to direct payments;
- clarified that in the regions of the Far North, in order to compare the salary with the minimum wage, it is necessary to take into account the regional ones;
- supplemented with the norms on comparing the size of the calculated sick leave benefit with the minimum wage.
Document: Resolution of the Government of the Russian Federation No. 1540 dated 09/11/2021
1.2. Updated application forms for offset and tax refundFrom October 23, when contacting the inspectorate for a set-off or refund of an overpayment, you need to use the new application forms. They also apply in relation to taxes to be refunded.
The differences from the existing forms are insignificant.
Document: Order of the Federal Tax Service of Russia No. ED-7-8 / 757 @ dated 17.08.2021
1.3. Changed the rules for marking shoesAdvertising samples that are not intended for sale no longer need to be labeled.
The amendment applies to both Russian and imported products and is effective with retroactive effect - from September 1, 2021.
Document: Resolution of the Government of the Russian Federation No. 1459 dated 09/01/2021
1.4. Deduction from salaryThe changes are related to situations when the executive document was received through the bailiff service, and not from the claimant. The organization is obliged to credit deductions from salaries and other payments to the service deposit within three days.
When a writ of execution is sent by the claimant himself, there are no changes - the withheld amounts are transferred to him directly.
Document: Federal Law No. 495-FZ of 12/30/2020
2. Letters and clarifications:
2.1. Expenses under the act with facsimile under the simplified tax systemThe Ministry of Finance provided clarifications on the act of work performed. According to the letter: one of the mandatory requisites of primary documents is the signature of the person in charge. Although the Civil Code of the Russian Federation allows the use of facsimiles, payment documents and documents with financial implications must be signed with your own hand.
The Ministry of Finance has the same approach to facsimile when calculating income tax.
Document: Letter of the Ministry of Finance of Russia No. 03-11-11 / 45946 dated 06/10/2021
2.2. Use of certain provisions of the Federal accounting standarts for calculating property taxStarting with the financial statements for 2022, organizations need to apply Federal accounting standarts 6/2020 "Fixed Assets".
To calculate the tax at the average annual value, you need to know the residual value of the object. It is taken into account according to the accounting rules.
The IRS drew attention to how to calculate the residual value: “The residual value of properties recorded on the balance sheet as property, plant and equipment is determined based on their initial cost less accumulated depreciation and impairment, taking into account subsequent capital investments associated with the improvement and (or) restoration of items of fixed assets ".
Document: Letter of the Federal Tax Service of Russia No. BS-4-21 / 10776 dated 07/30/2021
2.3. Testing workers for coronavirus: taxes and feesIn the event that employees are tested for COVID-19 or antibodies to it as required by law, the organization can take into account the cost of services when calculating income tax.
The employer conducts testing of personnel to ensure a safe working environment. Employees do not have income for personal income tax purposes. This approach was also found in the explanations of financiers and tax authorities.
Insurance premiums depend on how the testing is done. If a direct contract is concluded with a medical organization, contributions are not charged. If employees are paid compensation for research expenses, the contributions will have to be paid in accordance with the general procedure.
Document: Letter of the Ministry of Finance of Russia No. 03-03-06 / 1/71912 dated 09/06/2021
2.4. Personal income tax from payment of employee mealsAccording to the Ministry of Finance, the date of receipt of income is the day of payment for food for the employee. According to the Tax Code, this is income in kind. The date of actual receipt of such income is considered the day of its transfer.
Earlier, the Ministry of Finance noted: if it is impossible to determine the economic benefit of an employee, there is no taxable income. The RF Armed Forces have the same approach.
Document: Letter of the Ministry of Finance of Russia N 03-04-05 / 74365 dated 09/14/2021
2.5. Is it possible to take into account VAT on the transfer of promotional productsIn the case of the transfer of products within the framework of promotional events, the organization has the right to take into account VAT in advertising costs. Of course, such costs are recognized within the standard.
Earlier, the Ministry of Finance expressed the opposite opinion.
Document: Letter of the Ministry of Finance of Russia No. 03-03-10 / 73599 dated 09/10/2021
2.6. The FTS explained the specifics of filling out the universal transfer documentFrom the explanation of the Federal Tax Service it follows:
- column 1 from the invoice does not need to be added to the recommended universal transfer document form. In the universal transfer document there is already column A, which indicates the serial number of the record of the supplied or shipped goods, works, services, property rights. In this case, column A can be excluded if the universal transfer document contains column 1 in the same meaning as in the invoice;
- in line 5a of the paper universal transfer document, you must indicate the number and date from page 1 of the universal transfer document.
Document: Letter of the Federal Tax Service of Russia No. ЕА-4-26 / 14498 @ dated 13.10.2021
3. Court decisions:
3.1. Civil contract was concluded with individuals on several occasions - the court upheld the additional assessment of contributionsThe social insurance fund additionally assessed insurance premiums, penalties and a fine due to the fact that it considered that the payer mistakenly qualified the employment contracts as civil. The payer went to court. The courts upheld the fund: these contracts correspond to fixed-term employment contracts for a number of reasons:
- contracts were concluded repeatedly with the same individuals and were of a systematic nature;
- the subject of contracts is determined by the labor function (performance of work of a certain kind, and not a one-time assignment of the customer);
- other reasons indicating that the nature of the contract refers to labor, and not to civil law.
Document: Resolution of the CA of the East Siberian District on case No. A33-36428 / 2018 of 07/08/2021
3.2. Accounts payable are taken into account in the period of expiry of the limitation periodThe taxpayer did not reflect the debt to counterparties with expired statute of limitations as part of non-operating income. The Inspectorate charged additional tax on the profits of the organization. The Supreme Court of the Russian Federation did not begin to revise the conclusions of the courts, which recognized the actions of the Federal Tax Service as legitimate: the debt should be taken into account in the period in which the limitation period expires.
Document: Definition of the RF Armed Forces No. 301-ES21-14919 dated 09/02/2021
3.3. In the course of a counter-check, the inspectorate has the right to request documents that confirm the reality of operationsThe tax authorities fined the organization for not submitting documents during the cross-check.
She did not give the logs for registering instructions and testing knowledge on labor protection, passes for drivers, vehicles and cargo, logs of work in the form of KS-6.
The organization believed that the documents were not related to the calculation and payment of taxes, they were not data from accounting registers and challenged the fine.
The court upheld the inspection, arguing as follows:
- it is clear from the requirement which documents must be submitted;
- the documents relate to the business activities of the counterparty and are needed to check its tax liabilities. They confirm the reality of the work, and the KS-6 magazine also confirms their volume;
- the taxpayer does not have the authority to check the grounds for the claim;
- in the Tax Code of the Russian Federation there is no reference to the justified need to obtain documents in the event of a meeting. On-site inspection in itself means that there is such a need.
Document: Resolution of the 17th AAC in case No. A50-10757 / 2021 of 09/22/2021
3.4. Repair of equipment as part of indirect costsThe tax authorities considered that the organization incorrectly attributed the cost of repair and maintenance of equipment that is involved in the main production to indirect costs.
The Supreme Court did not begin to revise the approach of the lower courts, which recognized the additional assessment of income tax as legal.
Taking into account the specifics of the proceedings, the courts established:
- repairs are performed by third-party organizations in relation to specific equipment;
- repairs keep equipment and fixed assets in working order and extend their service life;
- economic benefits from works come over several periods;
- such work is referred to the main production;
- the costs of them are included in the composition of material costs and are used in the formation of the cost of production.
Thus, the courts agreed that these costs are included in direct costs.
Document: Definition of the RF Armed Forces No. 307-ES21-13032 dated 09/30/2021
3.5. The court canceled the fine for the employer who could not submit Employment history electronicallyAll employers with more than 25 employees must send Employment history electronically.
Repeated attempts to transfer Employment history by the organization through the Russian Pension Fund website were unsuccessful. The report had to be submitted personally to the department of the foundation on paper and a flash drive. The organization was fined and contested the fine.
In confirmation of the impossibility of transmitting data in electronic form, the organization presented screenshots of the computer screen, appeals to the fund's specialists and the support service on the site.
The courts canceled the fine. The employer, although he violated the procedure for sending the report, was not to blame for this.
Document: Resolution of the Arbitration Court of the Central District on case No. А84-7419 / 2020 dated 09.24.2021
4. Draft legislation:
4.1. The Ministry of Finance plans to simplify the rules for confirming 0% VAT on exportsThe Ministry of Finance has put up for public discussion amendments to the Tax Code of the Russian Federation, according to which it proposes to shorten the list of documents to confirm the zero rate. So, they propose not to submit a contract (subparagraph "a" of paragraph 2 of article 1 of the draft). And instead of paper declarations for goods, you will need to submit an electronic register of information.
According to the draft, the new provisions will come into force only on October 1, 2023.
Document: Draft federal law ON AMENDMENTS TO CHAPTER 21 OF PART TWO OF THE TAX CODE OF THE RUSSIAN FEDERATION
4.2. The Ministry of Transport has developed a new form of bill of lading and the procedure for its preparationThis project is undergoing public discussion.
Moments that may be of interest to an accountant:
In the rules for the carriage of goods, they want to fix the procedure for issuing or forming a waybill. It is planned to indicate in it that the section with the cost of transportation must be filled out if the bill of lading is used as the primary document. In this section, they want to provide columns for information:
- about the cost of transportation services without tax;
- tax rate;
- the amount of tax charged to the buyer;
- the cost of transportation services with tax.
And also other changes.
It is planned that the new form and the procedure for its preparation will enter into force on March 1, 2022.
Document: Draft Resolution of the Government of the Russian Federation ON Amendments to the Resolution of the Government of the Russian Federation No. 2200 dated December 21, 2020
5. Other news:
5.1. The procedure for submitting financial statements is planned to be clarifiedAccording to the project of the tax authorities, a new method of filing will be introduced into the procedure for submitting financial statements for the state resource: through the website of the Federal Tax Service. In the current order, there is only a direction by telecommunication channel. The project is currently in public comment. According to the plan, it will enter into force in 2022.
5.2. The Social Insurance Fund has developed standards for assessing the risk of being included in an inspection planPolicyholders can now determine their own risk of being included in the onsite injury premium plan. For this, the fund has developed approximate criteria for assessing such a risk. There are 8 criteria established by the foundation and here are, for example, some of them:
- the average salary is lower than its average level in a particular industry (by type of economic activity);
- repeatedly presented updated calculations in which the base value changed by more than 10%;
- the size of the insurance rate changed without changing the main type of activity.
Document: "Information" of the Social Insurance Fund RF "Approximate criteria for self-assessment of risks for policyholders used by State institutions - regional branches of the Social Insurance Fund of the Russian Federation, when planning field inspections for compulsory social insurance against industrial accidents and occupational diseases, the method of their calculation" ( application)
5.3. FTS named the addresses of the inspections where tax complaints are considered via video linkOn the website of the Federal Tax Service in the section "Pre-trial settlement of disputes" there is a list of addresses where you can hold a video conference call with the tax authorities. This checklist is useful for those preparing to process a complaint.
Regardless of where the complaint is being considered, using the list, the taxpayer will be able to choose the nearest tax authority where he will be present.
Tax officials noted that the list will be updated.
Document: Information of the Federal Tax Service of Russia (https://www.nalog.gov.ru/rn77/news/activities_fts/11207287/)