Magazine accounting taxes law 12. Newspaper accounting taxes and law electronic version

Since July last year, in addition to the usual printed version of UNP, you can also subscribe to the electronic newspaper. However, many readers still have questions. The most common of them are answered by Boris Kostin, publisher of UNP.

– How does an electronic newspaper differ from a website?

- “Accounting. Taxes. Law” – electronic, printed and complete. An electronic newspaper is a fundamentally different form of presenting information. That is why she has her own address on the Internet - . We made the electronic “UNP” so that users perceive it primarily as a newspaper, and not as another Internet site. Articles are read almost as comfortably as on paper. This is on the one hand. On the other hand, an electronic newspaper has advantages and additional functions that can only be implemented with the help of modern technologies and electronic channels for transmitting information. For example, “smart” relevant search in the archive, which allows you to quickly and accurately find the necessary materials. A huge advantage of the electronic “UNP” is that it contains a database of regulatory documents. You can immediately follow a link to any document mentioned in the article. But you can also work directly with the legal framework - through searching by details, by the text of the document, etc. For many chief accountants, “e-UNP” can replace the legal reference system. By the way, free demo access to the electronic “UNP” can be obtained on the website.

– What will happen to the website www.gazeta-unp.ru? Will I still be able to work with the newspaper archive on it and use additional services?

– The site is still operational. However, from January 1, 2012, only subscribers of the electronic newspaper have access to materials (both the latest issue and the archive). Subscribers to the paper “UNP” retained all their other privileges: the opportunity to use the electronic assistants “Compiler of an Ideal Accounting Policy”, “Your Personnel Secretary”, “Your Tax Secretary” at no additional cost. Separately, I would like to emphasize: all subscribers, including only the paper version, still have access to additional materials in the articles - files in Excel, Word format, as well as to the section of the latest issue “Picture of the Week”. Subscribers to e-UNP can also use all of the listed services plus have access to the texts of any issue of the newspaper in electronic form and regulatory documents. During 2012, we will radically update the site, strengthening its news component and adding new useful electronic assistants for all subscribers without exception.

– If I have already read an article on paper, but want it in electronic form, is it fair that I have to pay twice for the same content?

– I would like to answer this question with an example from related areas related to the distribution of paid content. If we went to the cinema, paid for a ticket, and then want to watch this film again at home, no one provides us with a disc or online broadcast for free on the grounds that we have already paid once to watch this film. We buy it again - on disk, via the Internet or a paid satellite channel. The same situation applies to music and books. At the same time, we have no questions about the injustice of this state of affairs. Different information dissemination channels use different technologies, logistics and distribution, but they all require certain costs.

In February, we have attractive offers for readers who subscribe to a paper newspaper. Annual subscribers can purchase additional electronic “UNP” at a super low price – for 2950 rubles. And if you are subscribed only for the first half of the year, then when you renew your subscription you can purchase the “UNP + e-UNP” set at a big discount - for only 7,634 rubles.

If you have any questions about the electronic or paper “UNP”, you can send them to the publisher Boris Kostin by e-mail.

Accounting News

Until now, fines for overtime were issued directly to the driver. The company could be held accountable only under the general rule - for violation of labor laws. From November 1, the situation will change.

If inspectors find a violation, they will fine the driver up to 2 thousand rubles, a fine for the employer - from 20 to 50 thousand rubles. (Part 3 of Article 11.23 of the Administrative Code as amended on November 1, 2019). The company will be punished if the drivers could not comply with the work and rest schedule due to the fault of the manager. For example, an employee was given the task of getting to a destination in too short a time. Similar sanctions are now provided for the absence of a tachograph in the car, if one is required. You can avoid a fine only if you prove that the tachograph broke down when the car was already on the road.

Double-check drivers' work schedules. They are required to take 15-minute breaks during their shift. The first time a break will be required four hours after departure for the flight, then every two hours (clause 19 of the Regulations, approved by order of the Ministry of Transport dated August 20, 2004 No. 15). At the same time, the labor norm cannot be exceeded. By general rule- 8 hours per shift and no more than 40 hours per week. With cumulative accounting, a driver’s shift can last 10 or 12 hours if we are talking about the manager’s driver or international transportation.

In connection with the new amendments, companies are looking for ways to save on fleet maintenance. They sell executives’ official cars, and in return they provide compensation “for the lack of personal vehicles.” The Ministry of Finance allowed these amounts to be written off as expenses (letter dated July 10, 2019 No. 03-03-06/1/50790). UNP found out.

October 27

The head of the Ministry of Finance, Anton Siluanov, pointed out that due to the difference in rates, administering personal income tax takes a lot of time. If a flat rate of 13 percent is established, this will increase tax collection.

October 26

It will become easier to go on vacation or quit

State Duma deputies propose that employers enter into a special additional agreement with employees to the employment contract (project No. 736455–7). This document will allow you to do without unnecessary documents and signatures.

Accounting knows that every action requires a document. If you want to go on vacation, write an application, if you need benefits, also an application! But our forests are not endless. The new project will simplify interaction with HR and accounting: instead of statements, employees will write SMS or messages on WhatsApp or Viber. And it will be easier for employees: they rarely write applications, so they make mistakes. Writing a message is much easier! And all employees have experience: everyone knows how to write SMS and messages in instant messengers.

The new rules do not have to be followed. Employers will be able to fill out applications in the usual way - on paper. But it’s worth a try - maybe you’ll like it? If not, you can cancel the idea at any time.

According to the authors of the project, the new rules should come into force on October 1, 2019. But at the moment, the draft has not even passed the first reading in the State Duma. If deputies nevertheless endow companies with such opportunities, the editors of the newspaper “Accounting. Taxes. Law” will definitely comment on the amendments.

October 26

Personal income tax. Calculate income in the form of material benefits from savings on interest on the last day of each month while the employee uses the loan (subclause 7, clause 1, article 223 of the Tax Code). If the debtor pays interest at a rate higher than 2/3 of the refinance rate, no savings income arises. If the loan costs the “physicist” less, charge personal income tax on the difference.

Compensation for delayed wages. The amount of compensation for delayed wages is determined based on 1/150 of the refinancing rate. This is the minimum size. The company may provide for large amounts of compensation to employees in the collective agreement.

Compensation from tax authorities. If inspectors do not return the overpayment on time, they must transfer the amounts with interest. For each day of delay, the company will receive interest at the rate of 1/365 of the Central Bank rate. Since the key rate has decreased, interest rates will be lower.

Peni. The rate reduction led to a reduction in late payment penalties. Penalties are calculated based on 1/300 of the key rate for each day of delay in tax or contributions, if the delay does not exceed 30 days (Article 75 of the Tax Code).

October 25

Fill out 6-NDFL for 9 months taking into account new clarifications from officials

Please take into account the new clarifications on OKTMO

In the “OKTMO Code” field for calculating 6-NDFL, write the code municipality, in the territory of which the company or its separate division is located. After all, personal income tax should be paid and reported both at the location of the organization and at the place of registration of the separate entity (clause 7 of Article 226, clause 2 of Article 230 of the Tax Code). Make sure that the personal income tax and 6-personal income tax payments have the same OKTMO codes.

In the separate calculation, include only its employees and individuals who received remuneration from it under civil contracts.

If you keep records with an entrepreneur, then enter the code OKTMO at the place of his residence in 6-NDFL. But there are exceptions. If an individual entrepreneur operates in the patent system or imputation, then he must register at the place where this activity is carried out (clause 2 of Article 346.28, clause 1 of Article 346.46 of the Tax Code). It happens that it does not coincide with the place of residence. Then, at the place of business, you must pay personal income tax on the income of the workers employed in it and report on it (clause 7 of article 226, clause 2 of article 230 of the Tax Code). Accordingly, in 6-NDFL it is necessary to enter the OKTMO code of the territory in which the individual entrepreneur conducts patent or imputed activities.

Next year, tax agents will have to submit personal income tax reports according to new rules. The authorities are changing the deadline and procedure for submitting 6-NDFL calculations and 2-NDFL certificates.

Remuneration not paid

The organization is obliged to calculate personal income tax on the date of actual receipt of income. For workers under a contract, the date of income is the day on which they were paid remuneration (subclause 1, clause 1, article 223 of the Tax Code). Therefore, do not include payments to “physicists” who have not yet been issued in sections of the 6-NDFL calculation (letter of the Federal Tax Service dated September 4, 2018 No. BS-3-11/6172).

If the company did not have payments or accruals to employees under an employment contract, you are not required to submit a 6-NDFL calculation (letter of the Federal Tax Service dated May 4, 2016 No. BS-4-11/7928). In this case, it will be safer to inform the tax authorities that you do not plan to submit a zero report and explain the reason. Otherwise, the inspection may block the account and fine you (clause 1.2 of article 126, clause 3.2 of article 76 of the Tax Code).

October 25

The Ministry of Finance changes the rules for calculating contributions for individual entrepreneurs

What changes is the Ministry of Finance preparing?

The authorities will change the procedure for calculating contributions at the 1 percent tariff for entrepreneurs to the simplified tax system with the object income minus expenses. Such individual entrepreneurs will be able to take into account expenses when calculating personal contributions.

Now tax authorities prohibit individual entrepreneurs from taking expenses into account. They justify their position as follows. When calculating the additional contribution, tax payers under the simplified tax system take into account income under Article 346.15 of the Tax Code of the Russian Federation. This article is not talking about expenses. Moreover, the calculation of a businessman’s pension does not depend on whether he made a profit or a loss. This means that there is no reason to reduce the contribution taking into account expenses (letter of the Ministry of Finance dated 08/01/2018 No. 03-15-05/54069).

If changes in the procedure for calculating contributions affect only individual entrepreneurs on the simplified tax system with the object income minus expenses, then an increase in the amount of fixed contributions will affect all individual entrepreneurs, regardless of the tax regime applied.

In 2020, for merchants, annual fixed contributions to pension insurance will be 32,448 rubles, medical – 8,426 rubles. Now entrepreneurs pay 29,354 rubles. and 6884 rub. respectively.

What changes have already been approved?

If individual entrepreneurs are exempt from contributions for part of the month for valid reasons, the inspectorate will calculate contributions for the year in proportion to the number of days of this month (clause 8 of Article 430 of the Tax Code as amended by Federal Law No. 325-FZ of September 29, 2019). Previously, if individual entrepreneurs worked at least one day in a month, and the remaining days fell within the exempt period, then the entire month was still included in the calculation. According to the new standards, contributions must be calculated taking into account the number of days in an incomplete month in which the businessman suspended his activities.

October 25

Hurry up to register for the conference “New Rules of Work in 2020”

At the conference you will find lectures from respected speakers from the Ministry of Finance and the Federal Tax Service. They will talk about the main changes in 2020. Hottest topics:

• a new tax regime will appear in 2020
• some simplified entrepreneurs will stop reporting to the inspectorate
• organizations will begin to pay income and property taxes in a new way, etc.

We prepare useful handouts and gifts for all participants. You will be able to visit the largest exhibition for accountants in Russia and communicate with colleagues. Be sure to come. It will be interesting, exciting and useful.

Speakers at the conference:

• Ivan Shklovets, Deputy Head of Rostrud
• Mikhail Mukhin, President of Center for Financial Expertise LLC
• Evgenia Astashova, deputy head of the department of the Office of Desk Control of the Federal Tax Service
• Natalya Ezhova, 3rd class adviser to the State Civil Service of the Russian Federation
• Almin Rabinovich, Head of the Accounting and Tax Consulting Department of AKG Finexpertiza

October 25

The Ministry of Labor obliged to index salaries

New requirements of the Ministry of Labor

Rostrud considers indexation mandatory

The agency believes that wage indexation is the employer’s responsibility, which he must fulfill. Moreover, it cannot be replaced with bonuses, since these are incentive payments. The bonus is a variable part of earnings, and indexation should guarantee wages at the level of consumer prices.

Labor inspectors believe that indexation is the simplest and most understandable way to fulfill the requirement of Article 134 of the Labor Code. They may not recognize other options to increase pay. The controllers said that they would check the conditions specifically about indexation in internal documents. They will also check how the company performed them. If the inspectors find out during the inspection that the employer has not determined the indexation procedure, he will be given an order to correct this violation. It is necessary to increase salaries at least once a year and at least by the annual percentage of inflation ().

October 25

Banks will start accepting declarations

Banks will perform part of the functions of funds, tax authorities, and bailiffs. For example, instead of going to the Social Insurance Fund, it will be possible to confirm the main type of economic activity at a credit institution. In addition, it will be possible to submit a 4-FSS calculation of accrued and paid contributions. At the bank, an entrepreneur will be able to register or deregister as an insurer if he hires workers under a civil contract.

The new functions of banks on behalf of the tax authorities will include the registration of companies and entrepreneurs. In addition, through a credit institution, the organization will be able to obtain an extract from the Unified State Register of Legal Entities and submit a declaration. It will be possible to submit a notice of transition to a simplified tax system or an application for registration as a UTII payer. Citizens will also be able to apply to a credit institution for personal tax benefits.

On the part of the Pension Fund, banks will have powers that will be of interest mainly to citizens. For example, it will be possible to obtain a certificate for maternity capital, submit an application for disposal of its funds or clarify the amount. Banks will provide information about the account status in the system pension insurance, it will be possible to obtain or exchange an insurance certificate.

Bailiffs will transfer only one function to banks. Credit institutions will have the opportunity to provide information about enforcement proceedings against a “physician” or company.

New MFC functions will be transferred to banks as part of an experiment that will last until December 31, 2021. Five regions will participate in it: Moscow, Kirov, Arkhangelsk region, as well as the Republic of Bashkortostan and St. Petersburg. New opportunities will appear at six banks: Sberbank, Rosselkhozbank, VTB, Svyaz-Bank, GPB Bank and Tinkoff Bank. If the Government considers the experiment successful, perhaps in the future it will be extended to other regions and credit institutions.

There is no exact date for when the experiment will begin. The draft says that it will work as soon as the decree comes into force. In an explanatory note, officials said that the experiment will be implemented from 2019 to 2021. This means that there is a possibility that new opportunities will appear for companies and entrepreneurs by the end of this year.

Public discussion of the project will end on October 31, 2019. As soon as the Government officially launches the experiment, the editors of the newspaper "Accounting. Taxes. Law" will comment on it.

The most latest news legislation and new explanations from officials you will always find in the newspaper “Accounting.Taxes.Pravo”. Only until the end of the week, when you subscribe to the newspaper, you will receive a robot vacuum cleaner as a gift.

October 24

Limits and rates for the simplified tax system will increase

Now companies that have exceeded the income limit of 150 million rubles. and a headcount of 100 people, opened a branch or the share of the founding organization became more than 25 percent, are deprived of the right to a special regime from the beginning of the quarter (clause 4 of Article 346.13 of the Tax Code). Taxes will need to be paid according to the general system. The project envisages fundamental changes.

The company will be able to remain on a simplified basis as long as the income limit is exceeded by no more than 50 million rubles, and the average headcount limit is exceeded by no more than 30 people. From the beginning of the quarter, in which the company's income ranges from 150 to 200 million rubles, and the number of employees ranges from 100 to 130 people, it is required to pay tax at increased rates. Organizations with the “income” object pay 8 percent, and “income minus expenses” pay 20 percent. If a simplifier calculated tax at a preferential rate, then he loses the right to it when switching to a higher rate.

The new simplified rates will apply to income from the quarter in which the limit was exceeded. In the next tax period, advances and the tax itself will also have to be calculated at increased rates. But if at the end of the year the income does not exceed 150 million rubles, and the average number of employees is 100 people, then the simplified tax for the year can be calculated at standard rates - 6 or 15 percent, depending on the object of taxation. In fact, next year there will be new limits for simplifiers. Companies and individual entrepreneurs will be exempt from the simplified system if their income for the tax period exceeds 200 million rubles, and the average number of employees is 130 people.

It's easy to keep abreast of changes in legislation - subscribe to the newspaper "Accounting. Taxes. Law". Only today you have the opportunity to subscribe and receive the book “100+ Ideal Documents for Accounting” as a gift.

October 24

If the new control ratio is not observed, the tax authorities will send a message to the employer about the identified errors, contradictions, and inconsistencies. Within 5 days from the date of receipt of the message, the accountant must send clarifications to the tax office or make corrections within this period. If this is not done, or the inspectors’ explanations are not satisfied, then the Federal Tax Service will determine other tax control measures.

October 24

The Federal Tax Service again changes the details of the cash receipt

We have already found out from the officials how we will have to work with the cash register in the future. It will need to be reflashed, and for some, cash registers will need to be changed altogether. The project is 18 pages long. New details will appear in cash receipts.

USN DB: the props are supplemented due to changes provided for simplification. They will affect those who pay income tax and use online cash registers.

It is planned that from 2021 such companies will not submit a declaration (clause 13 of Presidential Decree No. 204 dated 05/07/2018). The Ministry of Finance told us that the bill should be submitted to the Government by the end of this year, and that the federal law is planned to be adopted by July 1, 2020.

The inspectorate will be able to determine the amount of tax to be paid based on the calculations that sellers make at the checkout, the information is received by the Federal Tax Service. The receipts will also contain more information on expense transactions.

For example, for expenses under Article 346.16 of the Tax Code they will provide the “Expense” requisite, for pension contributions of entrepreneurs for themselves “Contributions to the pension fund of individual entrepreneurs”, etc. Such details can be reflected in the check only after updating the cash register. It will need to be reflashed, this was explained to us by the Federal Tax Service.

For now, Federal Law No. 54-FZ of May 22, 2003 does not require punching checks when paying contributions, trade fees, etc. In order for the amendments to fully work, changes will be made to Law No. 54-FZ. Most likely, the amendments will be adopted next year so that by 2021 tax authorities can calculate the tax themselves.

The Ministry of Finance will make life easier for simplified companies

Companies will be allowed to apply the simplification even if they go beyond the established limit. But in this case you will need to pay tax at higher rates/

Product code: is provided for the sale or return of goods subject to labeling (clause 5 of Article 4.7 of Law No. 54-FZ, Government Decree No. 174 dated February 21, 2019). To enter this information, the cash register must have a special storage device. Otherwise, a request for a marking code will not be generated, which means that it will not be possible to transfer the data to the “Honest Sign” system (clause 6.1 of Article 1.2 of Law No. 54-FZ).

The editors found out from the Federal Tax Service that even now it is possible to add the “product code” detail to the check. But the information cannot be processed yet. The task will be as follows: as soon as the calculation data is received by the operator, offline he will redirect it to the labeling operators. This means that tax authorities will not supervise the sale of such goods.

There is no need to rush into replacing drives. The “product code” details must be entered into the check after three months have passed, when the product becomes mandatory for labeling. In addition, a transition period is provided. So, if your drive does not print a receipt with the “product code” detail, there is no urgent need to change it. Work with him until his key expires (clause 2.1, article 5 of Law No. 54-FZ).

Correction check: You will no longer have to include a description of why you are adjusting the calculation on your receipt. For example, the date and number of the act on accounting for surplus, etc. Such details will be removed from checks. The tax authorities still could not figure out why the corrections were made. Therefore, the Federal Tax Service advises simply attaching the basis document with a descriptive part in the cash register office in order to avoid fines (note to Article 14.5 of the Administrative Code).

October 24

It will be possible to accept cards for payment even without a bank terminal

New technology Payment by card without a bank terminal works through a special application. The company enters into an agreement with the bank, and it allows you to download the program onto the device. In it, the cashier indicates the purchase amount.

After this, the client attaches his contactless card to the NFC chip of the device. The application also works for paying with a smartphone. New opportunities are undergoing a test period, for example, at Sberbank, VTB, Promsvyazbank, etc.

"Accounting. Taxes. Law" will tell you about new dangers in work before they affect you. Editorial experts will personally learn from officials how an accountant can cope with new challenges and turn them to their advantage. Try it yourself - subscribe to UNP. Only in October you can subscribe for 6 months and receive additional months of newspaper reading and a robot vacuum cleaner as a gift.

October 24

From 2020, employers will pay taxes on the income of self-employed people

What will change

Nowadays companies prefer to work with people who have registered with the Federal Tax Service as self-employed. The fact is, self-employed people pay all taxes themselves. There is no need to withhold or transfer anything from payments to such individuals. At the same time, the tax rate is lower than the personal income tax. And the authorities completely exempted the self-employed from the obligation to pay contributions.

However, this scheme for companies to evade taxes and contributions will be closed from January 1, 2020. The Federal Tax Service is already seeing all those enterprises that today are trying to hire self-employed people instead of full-time workers.

“We agreed that during this year we will not conduct special inspections of such enterprises and introduce liability measures for such full-time employees. And starting next year, this restriction will be lifted. And from next year, the tax service will add additional payments if a self-employed person provides services to only one company, this company insurance premiums and, accordingly, income tax."

How are they looking for schemes now?

During audits, tax authorities compare the performance of two companies that are engaged in the same type of activity and receive the same revenue. If one company spends much less than the other on workers, tax officials will begin to look for the reason. Inspectors will also compare the company’s performance with the average values ​​for the type of economic activity.

Tax officials will be interested in a sharp change in reporting indicators or a sharp deviation from the average data for the type of activity. For example, if a company with a staff of 100 people fires twenty employees at once.

October 23

The Ministry of Labor has authorized the refusal to issue work records

If on the day of dismissal an employee is not at work, the work book, with his consent, can be sent by mail (Article 84.1 of the Labor Code of the Russian Federation, clause 36 of the Rules for maintaining and storing work books). However, in one case, the Ministry of Labor prohibited satisfying such a request.

The employer is not obliged to send a work book by mail to employees who are located outside of Russia. The point is that, according to current law USSR dated June 24, 1991 No. 2261-1, work books, military ID cards and identity cards cannot be exported or sent abroad. These documents remain at the last place of work. The employer can document the information from the work book about the length of service in a certificate and send it to the employee.

October 23

What's special about a 9-month profit statement?

Lines about expenses that should not be left blank

Sales costs must include both direct and indirect costs (clause 1 of Article 318 of the Tax Code). This means that you need to fill out lines 010 or 020 and 040 of Appendix 2 to sheet 02 of the declaration.

An organization cannot write off direct expenses until it sells products or goods (paragraph 2, paragraph 2, article 318, article 319 of the Tax Code). The only exception is when the company provides services. Write off direct expenses for them immediately (paragraph 3, paragraph 2, article 318 of the Tax Code).

Tax authorities will have questions if you reflect the sales and show only indirect or only direct expenses. Controllers may decide that the company has not distributed expenses and is violating Article 318 of the Tax Code. Inspectors ask for clarification, even if only direct costs are shown. Firstly, in lines 040 and 041 of Appendix 2 to Sheet 02, indirect expenses usually reflect the amounts of taxes and contributions. Controllers will be confused by the dash in these lines, although you have the right to consider contributions and taxes as direct expenses. Secondly, most expenses can be recorded as direct expenses to disguise losses. This allows you to avoid calling for a commission and recognize expenses in the future when sales revenues appear. Tax officials know about this and want to find out the situation.

You will need to report profits for 2019 using a new form. In the new form, the Federal Tax Service took into account amendments to the Tax Code over several years; now it has more pages - 43 instead of 37.

Data that definitely should not be in the declaration

As part of the declaration for 9 months, the company does not draw up Appendix 4 to Sheet 02. It is submitted only in the declaration for the first quarter and for the year to show the calculation of the loss of previous years (paragraph 6 of clause 1.1 of the Procedure, approved by Appendix 2 to Order No. MMV -7-3/572@). But this amount can be used in any reporting period.

Take the calculation of losses from the report for the first quarter - the amount that you can use is indicated in line 010 of Appendix 4 to sheet 02. Show the loss that you decided to take into account for 9 months on line 110 of sheet 02. The amount should not exceed 50 percent of the tax base - line 100 of sheet 02. For the amount of loss that was taken into account, draw up an accounting certificate.

October 23

Bank roaming will be canceled

Some banks charge a commission when a “physician” transfers a payment to another client of the same bank, but from a different region. Such rules do not apply to all credit institutions, but the project developers call this interregional discrimination against consumers of banking services. So, in Sberbank, “physicists” who want to transfer money from their debit card to relatives or friends, for example, from Moscow to the Novgorod region, will require a 1 percent commission. The maximum additional fee for transfer is 1000 rubles.

The changes provide for a transition period. The new rules for credit institutions will come into force 180 days after the law is published.

The deputies also submitted for consideration an initiative that, in principle, prohibits charging a commission on money transfers of “physicists” between credit institutions. It doesn’t matter whether they have accounts opened in the same bank or in the same region (text of the project on sozd.duma.gov.ru, No. 798527–7). The editors of the newspaper "Accounting. Taxes. Law" will inform you if the rules come into force. Subscribe to the newspaper and don't miss important news.

October 22

Expert support of the BukhSoft 2020 program protects accountants from errors during the reporting period

What's new in the application form

In the new application form, you need to provide much more information: a checkpoint field has appeared, you need to indicate the method in which you want to receive a decision from the fund - in person, by mail, at the MFC or through a single portal of government services. But the main change is that a table has been introduced with accrued contributions and expenses incurred. It needs to show the contributions accrued for previous reporting periods, as well as for the last three months, expenses not accepted for offset, funds received from the Social Insurance Fund and other data.

Colleagues ask from which payments contributions should be calculated and from which not. UNP has collected explanations from the Ministry of Finance that will help you correctly calculate the budget and save the company money.

When to apply

To receive a discount on fees, apply before November 1, 2019. The fund's specialists will make a decision by December 1 and report the company's results within five days. Indicate real indicators in your reports. Otherwise, the fund will have a reason to revoke the decision on the discount on contributions.

Let us remind you that in 2020, companies that were created before 2016 and did not have fatal accidents in 2019 are eligible to receive a discount. In addition, check that you do not have any debts on current payments at the time of submitting the application (clause 22 of the Administrative Regulations, approved by Order of the Social Insurance Fund dated April 25, 2019 No. 231). Make sure that by January 1, 2019 you have completed the special assessment and mandatory medical examinations. If the special assessment was carried out later, you are not entitled to a discount. Also, the discount will be denied if the company’s injury rates are higher than the norms

October 22

Federal Tax Service: what awaits individual entrepreneurs after the abolition of UTII

Who will have to change the tax regime

Starting from 2020, it is no longer possible to sell goods with markings on vmenenka. For now, the restriction applies to excisable goods, products of own production, etc. (Article 346.27 of the Tax Code). They also plan to ban medicines, shoes and fur products that are subject to labeling (Federal Law of September 29, 2019 No. 325-FZ). Moreover, it will not be possible to leave, for example, the retail sale of clothing on imputation, and transfer the sale of shoes to a simplified one. It will be impossible to pay UTII from all retail trade.

What will the regime be like after the imputation is cancelled?

Entrepreneurs have the right to choose a general regime or a simplified regime instead of UTII, if they comply with the restrictions. Also, businessmen can obtain a patent, and individual entrepreneurs from Moscow, Tatarstan, Moscow and Kaluga regions can become self-employed and pay tax on professional income. Under the general and simplified systems, former imputed persons will pay taxes on their actual income. Self-employed people also calculate tax on actual income. On a patent, real indicators are unimportant. The amount of tax depends on potential income and the duration of the patent.

October 22

We clarified what income should be reflected in 4-FSS for 9 months of 2019

Payments are shown in 4-FSS only if they are subject to contributions for injuries. This also applies to remuneration under contracts for work or the provision of services, if the contract contains a clause on “unfortunate” contributions (clause 1, article 5, clause 1, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ). Reflect the amounts of taxable income in line 1 of Table 1.

Policyholders do not record payments if they believe they are not subject to personal injury premiums. The list of such payments is specified in Article 20.2 of Law No. 125-FZ. For example, social security benefits are not assessed. The exception is the case when the Social Insurance Fund did not accept the costs of benefits. The controllers require contributions from such payments (Decision of the Supreme Court dated September 20, 2019 No. 302-ES19-11785).

October 22

Tax authorities have changed the procedure for accepting reports

Currently, tax authorities have six reasons not to accept reporting: there are no documents proving the identity of an individual; there is no power of attorney confirming the authority of the representative; incorrect reporting form or format; the reports were submitted to another Federal Tax Service; there is no signature on paper or in an electronic report (clause 29 of Regulation No. 99n). According to the new regulations, the Federal Tax Service has expanded the grounds for refusing to accept reports.

Among the new claims is the signature of the manager or authorized representative on the reports. In particular, the report will not be accepted if an entry is made in the Unified State Register of Legal Entities regarding the director about unreliable information or he refused to participate in the organization in court.

Last year, tax officials completely canceled reports: the service identified signs of unreliability of companies and allowed inspectors to ignore their declarations (letter dated July 10, 2018 No. ED-4-15/13247@). This goes against the code. Later, the Federal Tax Service itself admitted this (letter dated November 2, 2018 No. ED-4-15/21496@). In practice, inspectorates still ignore the ban and refuse to accept reports if the register contains unreliable information about the head of the company. But companies successfully challenge such refusals in court (resolution of the Arbitration Court of the Ural District dated January 17, 2019 No. F09-9102/18).

October 22

From October 28, the rules for hiring employees will change

New rules apply to the employment of foreign employees. Now notification of the arrival of a foreigner must be submitted on a new form. It was updated by the Ministry of Internal Affairs by order No. 514 dated July 30, 2019.

The receiving party, that is, the one who provided him with housing, must notify about the arrival of a foreigner (clause 7, part 1, part 2, article 21 of the Federal Law of July 18, 2016 No. 109-FZ). If you accommodate new specialists in your hostel or provide another place to live, register the foreigner within seven days (Part 3 of Article 20, Part 1 of Article 22 of Law No. 109, Clause 1 of the Rules, approved by Government Decree of January 15. 2007 No. 9). The notification form is new (Appendix 3 to Order No. 514). It must indicate a document confirming the right to use the premises.

The package of documents can be submitted in person to the Ministry of Internal Affairs, through the MFC, or sent by mail (clause 34 of the Administrative Regulations). But there are now more reasons for refusing to accept a notification. Thus, papers will not be accepted if the tear-off part of the document is filled out illegibly or with corrections. It will not be possible to submit documents even if the foreigner’s passport is expired (clauses 51.1, 51.3 of the Administrative Regulations). Then you will be given a certificate with the grounds for refusal (clause 144 of the Administrative Regulations).

If the papers are accepted and the foreigner is registered, the inspectors will make a mark on the tear-off part of the notification (Appendix 6 to Order No. 514).

October 22

From October 22, Trudoviks will check wage indexation in a new way

Who will the Trudoviks come to with an inspection?

The Regulations stipulate that state supervision is carried out in relation to the following entities:

legal entities or individual entrepreneurs who have entered into labor relations with citizens, as well as individuals who have entered into labor relations with citizens for the purposes of personal services and assistance with housekeeping;

citizens of the Russian Federation, foreign citizens and stateless persons who have entered into labor relations with employers.

The company can now be accused of envelope schemes because of little things. The tax authorities have a plan to whiten salaries. To prove fraud, inspectors are cunning: they monitor the Internet for weeks and pretend to be applicants. Inspectors are even willing to pay those who report the employer. UNP found out how companies get caught.

When can I find out about the verification?

The new regulations have changed the timing of posting the inspection plan on the websites of regional territorial bodies of Rostrud. Now the plan is published no earlier than December 1.

The inspection plan for next year will be published before November 10 of this year. That is, companies will have more time to prepare for a planned labor inspection.

Let us remind you that the frequency of scheduled inspections of employers depends on the risk category assigned to their activities (see table).

The regulations determine that the duration of each Rostrud inspection should not exceed 20 working days. In relation to a small enterprise, the total period for conducting a scheduled on-site inspection cannot exceed 50 hours, in relation to a micro-enterprise - 15 hours.

What documents may labor inspectorates require?

The new regulations define comprehensive lists of documents and information that can be requested by a labor inspector from an employer. Among them:

• documents on accrual and payment of vacation, payment monetary compensation for unused vacations upon dismissal;
• documents establishing the remuneration system, including tariff rates, salaries, additional payments and allowances of a compensatory and incentive nature (collective agreement, agreements, local regulations);
• documents establishing the indexing procedure wages and confirming wage indexation, including employer requests about increases in consumer prices for goods and services;
• documents on the accrual and payment of wages and other amounts, including statements on the accrual and payment of wages and other payments to employees, payment orders with attached registers of transfers, consent of employees to deduct from wages, payslips and orders from the employer to approve the form of the payslip, orders on establishing downtime;
• job descriptions, work books, forms of work books and inserts in them, a book for recording the movement of work books and inserts in them;
• employment contracts and additional agreements thereto, civil contracts, documents about the employer’s representative who signed the employment contract, documents confirming the authority to sign employment contracts and to allow employees to work;
• documents confirming compliance with mandatory requirements regarding working hours, including time sheets and other documents for keeping records of actually worked hours, work schedules (shifts), results of a special assessment of working conditions, agreements of the parties on the establishment of part-time working hours, documents on informing workers in writing of the right to refuse to work at night, overtime, documents on establishing working hours;
• documents confirming compliance with mandatory requirements regarding rest time, including vacation schedules, notifications to employees about upcoming vacations, orders for granting vacations, applications from employees for granting vacations, documents on attracting employees to work on weekends and non-working days holidays;
• documents confirming compliance with mandatory requirements regarding labor regulations and labor discipline.

October 22

How the work of the chief accountant will change in the near future

We invite you to attend the XIX conference of the newspaper "Accounting. Taxes. Law", which will take place on November 27 in the Kremlin. It will help you prepare for changes in your work. We have also prepared many useful gifts for you.

Right now you can get a free ticket to the conference. To do this, go to the website konf-unp.ru and get it. And then it’s just a matter of small things - just come to the Kremlin.

At the event, speakers will share important information with you. For example, tax specialists from the Federal Tax Service will personally talk about the ASK VAT system, and finally explain how companies are being audited now. Deputy head of Rostrud Ivan Shklovets will talk about changes in the calculation of wages and vacation pay. You will also learn about changes in accounting, taxes and reporting, and much more.

In addition to knowledge and gifts, the conference is also useful in other ways. You can exchange experiences with colleagues. Our sponsors are preparing special offers for companies. Well, the most important thing is that only conference participants will be able to receive our secret offers. Come visit us on November 27 and you yourself will be able to make all the secrets clear. See you in the Kremlin!

In responses to queries in October, the regions also did not disclose details. But they reported that, according to preliminary data, the efficiency of debt collection is growing in the region at a faster pace than the Russian average (letter of the Federal Tax Service for the Republic of Bashkortostan dated October 10, 2019 No. 08–16/20974@). The information was confirmed by the Federal Tax Service departments for the Vologda, Kaliningrad, Murmansk and Saratov regions.

Debt centers planned to collect debts taking into account the characteristics of each taxpayer. For example, in just one month, the inspectorate in the Ulyanovsk region collected arrears from organizations of 822,393 thousand rubles, and from entrepreneurs - more than 53 million rubles. (letter from the Federal Tax Service dated June 28, 2019 No. 10–09/10257@). Weekly commissions to which debtors are invited help achieve results.

It is too early to say whether the Federal Tax Service will expand the practice of debt centers. The tax authorities will summarize the results of their work based on 2019 indicators.

The new procedure does not require companies and entrepreneurs to maintain nine cash reporting forms on paper every day for each device (see table).

What paperwork for the cash register can you skip?

What documents are required

With or without an online cash register, a company or individual entrepreneur does not have the right to refuse the cash book, receipts and expenditure orders. There should be a cash book in every department of the company. Stores must submit a copy of their ledger sheet to the head office.

In addition, the company has the right to process the return of goods using an operational cash register, even if the customer did not return on the day of purchase. At the end of the working day, you can issue a general expense order for all returns, and one receipt for all revenue.

Back in 2014, carriers were obliged to equip buses and trucks weighing over 3.5 tons with tachographs. But it was not possible to control the installation of devices on all cars. Companies checked tachographs during pre-trip technical control. But the “physicists” who bought trucks or buses for personal purposes were not required to install tachographs.

On November 1, the rules will change as amendments to the Road Safety Law (Federal Law No. 386 of October 30, 2018) come into force. Now not only companies and entrepreneurs, but also “physicists” are required to install tachographs. But they do not conduct a pre-trip inspection of the car. Therefore, technical inspection operators on the diagnostic line will check the presence of tachographs.

Tachographs are required to be installed by everyone who owns trucks weighing from 3.5 to 12 tons, buses with 8 or more seats, or carries out international transportation (Appendix 2 to Order of the Ministry of Transport dated February 13, 2013 No. 36). Carry out technical inspection of such vehicles it is necessary once every six months (Article 15 of the Federal Law of July 1, 2011 No. 170-FZ). Therefore, when visiting the diagnostic line, the inspection operator is obliged to check the presence of the device and make entries in the diagnostic card. Her form has also been updated.

If you drive a truck without a tachograph, you may be fined under Article 11.23 of the Administrative Code. In addition, you will not be given a diagnostic card, which means there will be problems with obtaining an MTPL policy. Then you face another fine: for lack of insurance. For such a violation you will have to pay 800 rubles. (Article 12.37 of the Administrative Code).

In connection with the new amendments, companies are looking for ways to save on fleet maintenance. They sell executives’ official cars, and in return they provide compensation “for the lack of personal vehicles.” The Ministry of Finance allowed these amounts to be written off as expenses (letter dated July 10, 2019 No. 03-03-06/1/50790). UNP found out when additional payments will be recognized in tax accounting

The policyholder considered that such a violation should be fined under Article 126 of the Tax Code for failure to provide information in the amount of 200 rubles. The Federal Tax Service did not agree with these arguments. There are no restrictions on fines in Article 119 of the Tax Code. Since the company was late with its reporting, the sanction is legal. The fine is 5 percent of the amount of unpaid contributions according to the calculation, but not less than 1 thousand rubles.

Judicial practice As for fines for being late, the settlement of contributions did not work out. It may be easier to pay the minimum fine than to argue.

Only news and changes
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Both fast and professional
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Knows everything the tax authorities know
Thanks to its connections, “Accounting. Taxes. Pravo receives at its disposal all internal documents of tax authorities that are not in any electronic database. The newspaper will always tell you what indicators are now coming under the close attention of tax inspectors, what companies they will check, and on what grounds, on the contrary, local inspectors are instructed not to argue with taxpayers.

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Newspaper articles are much shorter than magazine articles. Therefore, in “Accounting. Taxes. Right”, all information is presented in a condensed form, without “water” and long digressions. With “Accounting. Taxes. Pravo" you can get acquainted with all the news and changes in the work of an accountant much faster. Half an hour a week - and the accountant is aware of everything that can affect the work.

How does the newspaper differ from other accounting publications:

• efficiency— you get complete information about what happened during the week, spending 10-20 minutes on it. And most importantly - every week!
• awareness— internal documents of tax authorities, regional tabs and all the news important for work from experts and officials.
• brevity— due to the format, the newspaper’s materials are written concisely and to the point. What magazines write a 4-page article about, the newspaper will fit into a short but very succinct article (no more than half a magazine page). This is very convenient for a busy accountant.
• "UNP" has four regional editions, dedicated to local specifics: Moscow, the Urals, Siberia, North-West.

Electronic assistants for subscribers

• "Your personnel secretary" will help you draw up any personnel document. Designed specifically for the financial service, which has to independently manage personnel document flow.
• "Your Tax Secretary" will simplify communication with the inspectorate. It will help you draw up any paper for the Federal Tax Service from those that tax authorities require in large numbers, without bothering with explanations on how to write them.
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All assistants provide templates in Word and Excel formats, which are convenient to use for preparing your own papers.

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