Taxable period- a calendar year or other period of time in relation to individual taxes, at the end of which the amount of tax payable is determined, the amount of tax payable is calculated, and a tax return is submitted.

The tax period is one of the obligatory elements of the tax.

The tax period and the procedure for its calculation are established by the Tax Code of the Russian Federation. At the same time, a separate chapter of the Tax Code of the Russian Federation is devoted to each tax, which also indicates the tax period for the tax.

The tax period may be a calendar month, quarter, calendar year or other period of time.

Each tax has its own tax period.

For example, for VAT, this is a quarter, and for income tax, property tax, it is a calendar year, that is, from January 1 to December 31.

The tax period under the simplified taxation system is also a calendar year.

Also, the tax period may consist of one or more reporting periods, at the end of which advance payments are made.

If the organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of this year.

In this case, the day of establishment of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.

For example, for an organization established on 12/01/2015, the first tax period will be the period from 12/01/2015 to 12/31/2016 inclusive.

If the organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) is completed.

If an organization established after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of establishment to the day of liquidation (reorganization).

If an organization was established on a day falling within the period from December 1 to December 31 of the current calendar year, and liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of the organization.

This rule does not apply to taxes for which the tax period is a month or a quarter.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Tax period: details for an accountant

• Rules for determining the tax period have been clarified

  Rules for the beginning and end of the tax period only for organizations, individual ..., reorganization of an organization, changes in individual tax periods are made in agreement with the tax ... those taxes for which the tax period is a calendar year. Tax period - calendar year For ... loss of registration force Tax period - quarter For taxes, the tax period of which is recognized ... (loss of registration of an entrepreneur) Tax period - calendar month Separate rules ...

• Commentary on Federal Law No. 173-FZ of July 18, 2017: the rules for determining the beginning and end of a tax period have become uniform for legal entities and individual entrepreneurs

  Contain general rules for calculating the tax period upon registration in December, which are in force ... in terms of determining the last tax period, if an organization or entrepreneur is ... an entrepreneur). The nuances of determining the last tax period when an organization terminates its activities or ... the creation of an organization (registration of an entrepreneur), the tax period for it is the period ... the rules apply to tax periods for those taxes for which the tax period is a calendar ...

• Correction of an error in the calculation of taxes related to the previous tax period

  of taxes relating to the previous tax period, is obliged to correct it and ... to the tax base of the current reporting (tax) period the amount of the identified error (distortion), ... payment of tax in the previous reporting (tax) period, only subject to receipt.. Profit in the current reporting (tax) period is indicated in the letters of the Ministry of Finance of Russia ... primary documents in the current reporting (tax) period expenses related to the past ... can correct it in the current tax period. Following such a position (when ...

• If in 2018 there was a loss on income tax

  In the previous tax period or in previous tax periods, has the right to reduce the tax base of the current reporting (tax) period... – balances of untransferred loss at the beginning of the tax period; for the tax period - balances as at the beginning... the amount of loss of previous tax periods, which reduces the tax base of the current tax period. The indicator for the line... the amount of the loss of the expired tax period. The balance of untransferred loss at the end of the tax period (line 160 ...

• Advance income tax payments: procedure and terms of payment

  Total from the beginning of the tax period to the end of the reporting (tax) period. Thus, ... the total from the beginning of the tax period to the end of the reporting (tax) period. Thus, ... the tax return only after the expiration of the tax period); autonomous institutions; foreign organizations ... calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month (... calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month ...

• The most frequent violations detected by the Federal Tax Service

  Simplified taxation system, after the start of the tax period. The choice of the object of taxation, made in ... the limit value of the amount of income for the tax period. A taxpayer applying the simplified system of taxation... of the loss received following the results of the previous tax periods in an overestimated amount 10. Patent... of the maximum value of the amount of income for the tax period. A taxpayer using the simplified system...

• Personal income tax in 2018: clarifications of the Ministry of Finance of Russia

  The amount of income received by the taxpayer in the tax period from the sale of other property, ... the amount of income received by the taxpayer in the tax period from the sale of the relevant cryptocurrency, ... from the previous tax period, can be taken into account in the current tax period within ... from derivative financial instruments of the current tax period. At the same time, the taxpayer has the right ... to account for such losses in subsequent tax periods. Offer to provide lawyers...

• Income tax in 2018: clarifications of the Ministry of Finance of Russia

  The tax deduction of the current reporting (tax) period is applied only to the amount of tax ... investment tax deduction of the current reporting (tax) period in relation to the specified objects. ... from own revenue for the specified tax period. Take into account the proceeds of the one who ceased operations ... earlier than the 1st day of the tax period following the tax period of applying the linear method (after ... the relevant taxpayers on the last day of the tax period for which it is made. ...

• On the balance at the end of the year of the reserve for the payment of remuneration based on the results of work for the year

  An obligation is imposed at the end of the tax period to conduct an inventory of the created reserve ... on the last day of the current tax period, the amounts of the specified reserve are subject to ... clarification of the accounting policy for the next tax period, the taxpayer considers it inappropriate to form ... the date of the current tax period of the balance of the reserve passing to the next taxable period. On this ... its balance at the end of the relevant tax period (calendar year) is economically ...

• Reorganization of the institution: personal income tax and insurance premiums

  Taxpayer not from the first month of the tax period the tax deductions provided for in paragraphs. ... be provided to the taxpayer before the end of the tax period upon his application with a written ... if the taxpayer at the end of the tax period could not use the property or ... on the income of the taxpayer from the beginning of the tax period until the date of termination of the activity of this ... arising legal persons before the end of the tax period. These clarifications are presented in letters ...

• Submitting an amended income tax return

  Submission of an amended tax return for the tax period of the error (Letter of the Ministry of Finance of Russia ... before the reorganization or for the last tax period. The “refined” is submitted in the tax ... profit payable after the end of the tax period is paid no later than the deadline ... the amount of the loss received in the corresponding reporting (tax) period, the tax authority has the right ... carried out by the tax authority, for the tax period for which the taxpayer recalculates ...

• VAT in 2018: clarifications from the Ministry of Finance of Russia

  For value added in the tax period in which the specified monetary ... such goods, issued before the end of the tax period for which the declaration is submitted ... value starting from the reporting (tax) period in which the discrepancy with the established ... received by the buyer (recipient) in the tax period following the tax period in which the seller carried out ... the added value is produced in the tax period in which the amounts provided ...

• And again about reporting on corporate property tax

  Taxation due to changes during the tax period of qualitative and (or) quantitative ...) of the taxpayer during the tax period of property rights (rights of economic management ... organizations that have received the above approvals for the tax period of 2018 submit single declarations ... in calendar year, which is the tax period, before the start of the submission of tax ... (for example, the submission of a notice for a tax period that does not coincide with the period of submission ...

• 0% income tax rate for medical and (or) educational activities: there is little time left to apply it

  The beginning of the tax period and continuing its application in subsequent tax periods in the case of ... 1); the income of the organization for the tax period from the implementation of educational activities, supervised ... by which the income of the organization for the tax period from the implementation of educational activities, ... continuously during the tax period. At the end of each tax period during which ... the beginning of a new tax period, the amount of tax for the corresponding tax period is subject to recovery ...

• Review of legal positions on taxation issues reflected in the judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the 1st quarter. 2018

  A bad debt in a later tax period does not indicate the presence ... of the composition of non-operating expenses in a certain tax period - the year of expiration of the claim ... submission of an updated declaration for the previous tax period, but by reflecting the corrected information ... must be proportionally reduced in the relevant tax periods, the amount of tax deductions for tax ... is subject to a proportional reduction in the corresponding tax periods. The provisions of paragraph 2.1 ...

The deadlines for paying taxes and contributions to and from you will find in separate materials.

If taxes, contributions and other obligatory payments to the budget are not transferred on time, then penalties are charged for each day of delay (Article 75 of the Tax Code of the Russian Federation, Article 25 of the Federal Law of July 24, 2009 N 212-FZ). Our payment calendar will help you not to miss these deadlines. But if the delay nevertheless occurred, then the amount of the penalty can be calculated using ours.

Deadlines for paying basic taxes in 2016

Type of tax	What is the payment period	Payment term
Income tax (if paid only)	For 2015	Not later than March 28, 2016
	For the first quarter of 2016	Not later than April 28, 2016
	For the first half of 2016	Not later than July 28, 2016
	For 9 months of 2016	Not later than October 28, 2016
Income tax (when paid)	For 2015	Not later than March 28, 2016
	January 2016	Not later than January 28, 2016
	February 2016	Not later than February 29, 2016
	For March 2016	Not later than March 28, 2016
	Surcharge for the first quarter of 2016	Not later than April 28, 2016
	April 2016	Not later than April 28, 2016
	May 2016	Not later than May 30, 2016
	June 2016	Not later than June 28, 2016
	Surcharge for the first half of 2016	Not later than July 28, 2016
	July 2016	Not later than July 28, 2016
	For August 2016	Not later than August 29, 2016
	For September 2016	Not later than September 28, 2016
	Surcharge for 9 months 2016	Not later than October 28, 2016
	October 2016	Not later than October 28, 2016
	November 2016	Not later than November 28, 2016
	December 2016	Not later than December 28, 2016
Income tax return (at)	For 2015	Not later than March 28, 2016
	January 2016	Not later than February 29, 2016
	February 2016	Not later than March 28, 2016
	For March 2016	Not later than April 28, 2016
	April 2016	Not later than May 30, 2016
	May 2016	Not later than June 28, 2016
	June 2016	Not later than July 28, 2016
	July 2016	Not later than August 29, 2016
	For August 2016	Not later than September 28, 2016
	For September 2016	Not later than October 28, 2016
	October 2016	Not later than November 28, 2016
	November 2016	Not later than December 28, 2016
VAT	1st payment for the IV quarter of 2015	Not later than January 25, 2016
	2nd payment for the IV quarter of 2015	Not later than February 25, 2016
	3rd payment for the IV quarter of 2015	Not later than March 25, 2016
	1st payment for the 1st quarter of 2016	Not later than April 25, 2016
	2nd payment for the 1st quarter of 2016	Not later than May 25, 2016
	3rd payment for the 1st quarter of 2016	Not later than June 27, 2016
	1st payment for the II quarter of 2016	Not later than July 25, 2016
	2nd payment for the II quarter of 2016	Not later than 08/25/2016
	3rd payment for the II quarter of 2016	Not later than September 26, 2016
	1st payment for the III quarter of 2016	Not later than October 25, 2016
	2nd payment for the III quarter of 2016	Not later than November 25, 2016
	3rd payment for the III quarter of 2016	Not later than December 26, 2016
Tax under the simplified tax system (including advance payments)	For 2015 (only organizations pay)	Not later than March 31, 2016
	For 2015 (only individual entrepreneurs pay)	Not later than 04.05.2016
	For the first quarter of 2016	Not later than April 25, 2016
	For the first half of 2016	Not later than July 25, 2016
	For 9 months of 2016	Not later than October 25, 2016
UTII	For the fourth quarter of 2015	Not later than January 25, 2016
	For the first quarter of 2016	Not later than April 25, 2016
	For the second quarter of 2016	Not later than July 25, 2016
	For the third quarter of 2016	Not later than October 25, 2016
ESHN	For 2015	Not later than March 31, 2016
	For the first half of 2016	Not later than July 25, 2016
Sales tax on the territory of Moscow	For the fourth quarter of 2015	Not later than January 25, 2016
	For the first quarter of 2016	Not later than April 25, 2016
	For the second quarter of 2016	Not later than July 25, 2016
	For the third quarter of 2016	Not later than October 25, 2016

Terms of payment of personal income tax in 2016

The term for transferring personal income tax to the budget depends on who transfers this tax: by yourself or. The period is also affected by the type of income from which personal income tax is transferred. For example, the employer must transfer payroll personal income tax no later than the day following the day the salary is paid, and personal income tax from vacation pay and sickness / pregnancy and maternity benefits - no later than the last day of the month in which vacation pay / benefits were paid.

Deadlines for paying property taxes in 2016

Each subject of the Russian Federation has its own deadlines for paying corporate property tax and transport tax, as well as the deadlines for paying advances on these taxes, because. these deadlines are set by the regional authorities. For example, in Moscow, advance payments on corporate property tax are paid no later than 30 calendar days from the end of the reporting period (for example, an advance for the first quarter of 2016 must be paid), and in the Vladimir Region - no later than the 10th day of the month following reporting period (for example, for the first quarter of 2016, the advance is transferred to the budget).

Terms of payment of the land tax and advances on it are established by local authorities.

Accordingly, before paying a particular property tax, you need to familiarize yourself with the regional / local law. In addition, you will find all the deadlines for paying corporate property tax and transport tax, as well as the deadlines for paying land tax established in some municipalities, in ours.

Terms of payment of insurance premiums to the PFR, FFOMS and FSS in 2016

Type of insurance premiums	What is the payment period	Payment term
PFR/FFOMS/FSS contributions paid by employers Attention! Since 2016, FSS-contributions "for injuries" are paid on the same terms as the rest of the contributions	December 2015	Not later than January 15, 2016
	January 2016	Not later than February 15, 2016
	February 2016	Not later than March 15, 2016
	For March 2016	Not later than April 15, 2016
	April 2016	Not later than May 16, 2016
	May 2016	Not later than June 15, 2016
	June 2016	Not later than July 15, 2016
	July 2016	Not later than 08/15/2016
	For August 2016	Not later than September 15, 2016
	For September 2016	Not later than October 17, 2016
	October 2016	Not later than November 15, 2016
	November 2016	Not later than December 15, 2016
Contributions paid by individual entrepreneurs for themselves	For 2015 (additional payment of contributions to the Pension Fund with the amount of income for 2015 exceeding 300,000 rubles)	Not later than April 1, 2016

Terms of transfer of other taxes and obligatory payments to the budget in 2016

You can find the deadlines for paying other taxes and mandatory payments (for example, VAT on imports from the EAEU countries, “dirt” fees, MET) in ours.

The Russian tax system is represented by a variety of regimes that are designed for companies with different scopes of work performed. So for large enterprises, the general mode is suitable, as it allows you to control their activities more carefully. Small business companies do not need such close control, and as taxpayers can use special regimes with benefits and simplified tax calculation systems.

But at the same time, this causes difficulties in determining the deadlines for submitting declarations and, most importantly, paying tax to the budget. Each mode has its own characteristics of the reporting period, and can also be determined at the level of regional budgets.

Procedure for paying taxes by an organization

Russian legislation does not provide for a universal procedure and deadlines for tax deductions, both for individuals and legal entities. For each tax, the Tax Code prescribes its own procedure for making a tax.

For some types of tax, the regions independently decide on rates and terms, based on general rules and “corridors” of tariff rates.

Tax calculation enterprises themselves, in the case of individuals, this is done by tax agents. The reporting procedure and deadlines are set for each tax individually. If the tax is calculated directly by the tax authority, then this amount is paid within one month after receiving the notification.

Provided by law payment of advance payments. They are advance payments, the payment of which is made gradually, during the tax period. Deadlines are set for them, but failure to comply with such deadlines threatens the taxpayer with only the accrual of penalties. It is impossible to attract for non-compliance with the law for non-payment of advances.

You can pay taxes in cash, as well as non-cash form. Enterprises pay taxes through a banking organization, individuals have the opportunity to pay through the cash desks of administrations, as well as post offices.

Terms for individual entrepreneurs on various taxation systems

It does not belong to the category of legal entities, and in this case it is responsible for its obligations with its property. Individual entrepreneurs can use all available, and even combine them. But each type of tax has its own payment deadline, and for untimely delivery of IP is subject to a fine. Therefore, it is important to know the timing of payment for each type of tax.

Private entrepreneurs who use common mode are subject to several types of taxes, such as:

Taxation of individual entrepreneurs with involves the payment of only one tax. In the law, it is referred to as a simplified tax, an advance payment for its payment is made quarterly until the 25th next month after the tax quarter, the total amount of tax paid by entrepreneurs before April 30th.

An individual entrepreneur can switch to a tax regime imputed system. This tax is paid every quarter. until the 25th day of the month following the reporting period.
An entrepreneur cannot transfer all activities to the imputed system of tax calculation, only a part.

It should be noted that in addition to paying taxes attributed to a particular taxation system, IP pay in non-state funds without fail.

If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

For LLC on various taxation systems

This is a form of a legal entity, and is responsible for its obligations only in the amount. The founders can be both citizens and other legal entities.

LLC application general regime taxation obliges the company to pay all taxes prescribed by law and submit a complete list of reports. The use of this type of taxation is justified in the case of building a business on the import of goods, since this regime lets return a part paid VAT.

main tax on OSNO is an organization, the rate to date on it is 20%. Payment is made on time until the 28th after the close of the quarter, the annual company must pay until March 28. The declaration is submitted earlier until March 20 of the next year for which the data is submitted.

VAT payment is provided, the declaration and payment are carried out in the same terms, until the 20th next month after the reporting month.

Paid by the enterprise on OSNO, payment is made in advance every quarter, the deadline for payment annual total April 30.

Choosing for LLC imputed mode, the company is exempt from paying income tax, but at the same time it pays VAT. Only organizations that occupy certain activities . For example, organizations for outdoor advertising, retail trade can use UTII.

To switch to UTND, it is necessary that the use of this taxation system be approved in the given region. UTII is paid at the end of each quarter, for payment given 25 days since the end of the reporting period.

LLCs are exempt from income tax in case of transition on, as well as VAT. In practice, this type of taxation is considered one of the most beneficial for LLCs, since in addition to the fact that the main types of taxes are not paid, reporting is not required.

To switch to the simplified tax system, the number of employees of an LLC should not exceed 100 people and income should not exceed 45 million rubles for a period of 9 months. Tax is paid according to the USN quarterly until the 25th next month after quarter, at the end of the year, the period is longer - until April 30.

For agricultural producers, the tax code provides for a special taxation regime - ESHN. To switch to it, at least 70% of the company's activities must be related to rural products or fisheries. The company cannot switch to the ESHN if it is engaged in the production of excisable goods.

Under ESHN, organizations are exempt from paying income tax and property tax, as well as VAT. Note that individual entrepreneurs are exempt from VAT and property tax. Funds are transferred to the budget twice a year, tax is paid for half a year until July 25, at the end of the year until March 31 next year.

Various types of taxes

Transport

Transport tax is paid differently in different regions, including local authorities set the terms of payment. The law provides for quarterly payments of this type of tax, but administrations can allow legal entities to pay it once a year.

Accordingly, if a decision is made to pay every quarter, then the taxpayer makes an advance payment by the last day of the next month after the reporting period.

Annual payment this tax is provided until February 1 of the following year. To clarify, the tax is paid for 2018 until February 1, 2019. Other conditions apply for individuals, they pay transport tax for the past year until October 1.

income tax

Income tax is paid by enterprises that are on the general taxation system.

The company is exempt from income tax in case of transition to special regimes (imputed and simplified).

The company must pay income tax at the end of the year by March 28th following the reporting period. During the tax period, advance payments are paid, for which the deadline is set for the next month after the end of the quarter. The law assumes a monthly calculation for the payment of this tax, the amount of the obligation is transferred no later than the 28th day.

Property tax

This type of tax is paid by individuals, entrepreneurs and enterprises. Each subject has its own procedure and terms of payment.

In relation to enterprises, this tax is paid only under the general and imputed regime. Other taxation systems are exempt from this type of tax.

Sole proprietorships are not subject to property tax.

This type of commitment to the budget is regional, which means that Each region sets its own due dates..

But most adhere to the system of advance payments, which are paid within a month after the end of the quarter and annual.

Land

It is paid by individuals and enterprises that own land plots. It should be noted that taxes are not levied on leased plots.

The deadlines for payment of land tax are established at the level of municipalities, and unless other regulations are applied, then until September 15 the reporting year, the organization must pay an advance payment. At the end of the year before February 1 pay the balance of the obligation to the budget.

Individuals, as well as individual entrepreneurs, pay land tax during the period before February 1 year following the reporting year.

Water

Paid to the budget of the district in which the water resource is located.

Taxpayers for this type of tax are enterprises and individuals. The water tax is applied only in cases clearly defined by regulatory enactments, in all other cases, users pay a certain tariff for the use of water.

Benefits for this type of tax deductions do not apply, it is paid every month until the 20th.

Pursuing his own business, an entrepreneur, regardless of the form of his enterprise, bears social responsibility to state bodies for paying taxes to the budget, as well as deducting funds from an off-budget fund. This process is closely monitored by the Tax authorities and in case of violation of the terms of payment fines and penalties are applied to enterprises, so it is important to understand the timing of tax payments.

The following video describes the timing of payment of various types of taxes:

Taxable period, as well as reporting periods, is determined by legislative norms separately for each tax. From our material you will learn about what tax and reporting periods are and what determines their duration.

What is meant by a tax period in Russia

The tax period in Russia is a period of time after which the final tax base is derived, and tax is calculated and paid from it (clause 1, article 55 of the Tax Code of the Russian Federation). In most cases, this period is equal to a calendar year, but may be a quarter or a month.

In the Tax Code of the Russian Federation, a tax period of less than 1 year is established for a number of taxes. Thus, a quarter-long tax period is defined for VAT (Article 163 of the Tax Code of the Russian Federation), water tax (Article 333.11 of the Tax Code of the Russian Federation), UTII (Article 346.30 of the Tax Code of the Russian Federation), trade tax (Article 414 of the Tax Code of the Russian Federation).

The shortest tax period of only a month is defined, for example, for taxes such as the MET (Article 341 of the Tax Code of the Russian Federation) and excises (Article 192 of the Tax Code of the Russian Federation).

But even the statutory period is not always the same duration. Art. 55 of the Tax Code of the Russian Federation considers such cases of lengthening and shortening of the tax period:

• for newly formed companies or individual entrepreneurs, the moment of state registration of which is located between January 1 and December 31 (August 25, for example), the first tax period is shortened and is from 08/25/2017 to 12/31/2017 (paragraph 2, clause 2, article 55 Tax Code of the Russian Federation);
• for a company (or individual entrepreneur) registered in December (for example, 12/08/2016), the first tax period becomes longer than usual - from 12/08/2016 to 12/31/2017 (paragraph 3, clause 2, article 55 of the Tax Code of the Russian Federation);
• for organizations and individual entrepreneurs who decide to reorganize or even liquidate their business during the year, the last tax period will be reduced compared to the usual one; as a result, its duration will be, for example, from 01/01/2017 until the moment of reorganization or liquidation (paragraph 1, clause 3, article 55 of the Tax Code of the Russian Federation);
• if a company or individual entrepreneur was created in 2017 and then liquidated (reorganized), then the tax period for them is the time period from the moment of state registration to the moment of liquidation (reorganization) (paragraph 2, clause 3, article 55 of the Tax Code of the Russian Federation);
• for a company (or individual entrepreneur) established in December 2016 (for example, 12/20/2016) and terminated in 2017 (for example, 12/30/2017), the tax period will be the time period from 12/20/2016 to 12/30/2017 (paragraph 3 clause 3, article 55 of the Tax Code of the Russian Federation);
• for a foreign company that has recognized itself as a tax resident, the duration of the tax period depends on the date of recognition specified in the application for this event (clause 6, article 55 of the Tax Code of the Russian Federation).

Similar rules apply for a tax period equal to a quarter. However, the time period that allows it to be extended is not 1 month (December), as for a year, but 10 days remaining until the end of the quarter (paragraph 3, paragraph 3.1, paragraph 3, paragraph 3.2, article 55 of the Tax Code of the Russian Federation).

Under what circumstances can the tax period not be lengthened or shortened?

Taxpayers working on UTII cannot use the rule for changing the length of the tax period (paragraph 2, clause 4, article 55 of the Tax Code of the Russian Federation).

For a tax period defined as a month, its duration is taken according to the actual number of days the taxpayer exists in it, if such existence does not cover the entire period (paragraphs 3.3 and 3.4 of article 55 of the Tax Code of the Russian Federation).

For tax agents, the extension of the tax period is not provided. It can only be reduced (clause 3.5 of article 55 of the Tax Code of the Russian Federation). But for those working on a patent, the rules for lengthening / shortening the tax period do not apply at all (paragraph 1, clause 4, article 55 of the Tax Code of the Russian Federation).

What is a reporting period and when is it considered equal to a tax period?

The reporting period is the period of time for which the taxpayer must report on a specific tax or, if necessary, transfer an advance. It is shorter in duration than the tax period.

Usually, one tax period contains several reporting periods, while the legislation determines their exact number. For example, for land tax paid by organizations, Art. 393 of the Tax Code of the Russian Federation, the calendar year is set as the tax period, and the quarters, respectively, are indicated as reporting periods.

At the same time, the Tax Code provides for the possibility of completely abandoning the reporting periods for certain types of taxes. For example, since the land tax belongs to the category of local ones, local governments are given the right not to establish reporting periods for this tax (clause 3 of article 393 of the Tax Code of the Russian Federation).

In such cases, the tax and reporting periods coincide in duration (tax reporting period).

Read more about how land tax is paid. .

What does the expression "tax payment period" mean?

The period of tax payments is the time period after the end of the tax period, when taxpayers make tax payments to the budget within the legally defined time frame. The expression “tax payment deadline” is usually used - it, like the duration of the tax period, is determined by the norms of the Tax Code of the Russian Federation.

The deadlines for payment, as a rule, remain unchanged from year to year, and the taxpayer prepares for them in advance in order to pay their tax obligations on time and in full. However, under the pressure of circumstances, corrections are still made. For example, for a tax such as VAT, legislators have repeatedly changed the deadline and procedure for payment in recent years. A few years ago, quarterly calculated amounts of VAT were paid by payers of this tax no later than the 20th day of the month following the reporting quarter. Now the payment deadline has been pushed back to the 25th, and the amount of VAT payable at the end of the quarter is divided into 3 parts and paid within 3 months in equal installments.

To understand all the nuances of the tax and reporting periods for VAT, as well as to find out the features of paying it to the budget, the material will help .

Is it possible to change the tax period

The tax period is one of the mandatory elements of taxation, without which no tax can be established (clause 1, article 17 of the Tax Code of the Russian Federation).

For certain types of taxes, the correction of the duration of the tax period is possible only under one indispensable condition - if changes are made to the Tax Code of the Russian Federation. This also applies to those taxes, individual elements of which are established and adjusted by local or regional authorities (for example, they have the right to set their own tax rates, payment deadlines, etc.).

Results

The tax period is a time period established by the Tax Code of the Russian Federation, after which the tax is calculated and paid. For most taxes, it is a calendar year. For certain taxes, a shorter tax period (a quarter or a month) is provided.

The reporting period is the period of time for which the taxpayer must report and advance the budget. Such a period is shorter than the tax period. In some circumstances, reporting periods are not established if so provided by regional or local legislation in relation to the relevant types of taxes.

2016 brings many changes. Now it is important for an accountant to properly organize the work, as well as to avoid annoying mistakes that will lead to a distortion of the amounts of payments to budgets and sanctions, increase the volume of work of the accounting department and the financial losses of the company. Berator's experts have traditionally prepared materials about all the changes especially for you.

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General changes

The value of the refinancing rate will be equal to the value of the key rate

The Bank of Russia issued Instruction No. 3894-U dated 11 December 2015 “On the refinancing rate of the Bank of Russia and the key rate of the Bank of Russia”. It establishes that from January 1, 2016, the value of the refinancing rate of the Bank of Russia is equal to the value of the key rate of the Bank of Russia, determined on the corresponding date. That is, from January 1, 2016, the Bank of Russia no longer sets an independent value of the refinancing rate. It changes automatically every time the key rate changes.

A fine has been established for violations when submitting statistical reports

Administrative responsibility for violating the procedure for providing primary statistical data has been tightened (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).

The new version of the rule provides for sanctions for “respondents failing to provide the subjects of official statistical accounting with primary statistical data in the prescribed manner or untimely provision of these data or provision of unreliable primary statistical data.”

Violators are subject to the following penalties:

• from 10 to 20 thousand rubles - for officials (before January 1, 2016 - from 3 to 5 thousand rubles);
• from 20 to 70 thousand rubles - for legal entities (before January 1, 2016, a fine was not provided for organizations).

For the repeated commission of such a violation, the sanctions will be:

• from 30 to 50 thousand rubles - for officials;
• from 100 to 150 thousand rubles - for legal entities.

The transition to new classifiers has been postponed for a year

The date of entry into force of the All-Russian Classifier of Fixed Assets (OKOF) has been postponed to January 1, 2017. The specified classifier was developed to replace the previous classifier (OK 013-94), the validity of which is extended until the specified date (Order of Rosstandart dated November 10, 2015 No. 1746-st).

Also, the deadline for the transition to the mandatory use of the all-Russian classifiers OKVED2 (OK 029-2014) and OKPD2 (OK 034-2014) was postponed to January 1, 2017 (order of Rosstandart dated November 10, 2015 No. 1745-st).

From the same date, the currently valid classifiers will be canceled:

• All-Russian Classification of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1);
• All-Russian Classification of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1);
• All-Russian classifier of economic activities, products and services (OKDP) OK 004-93;
• All-Russian classifier of products by type of economic activity (OKPD) OK 034-2007 (KPES 2002);
• All-Russian classifier of public services (OKUN) OK 002-93;
• All-Russian classifier of products (OKP) OK 005-93.

The procedure for filling out payment orders is changing

Order No. 148n of the Russian Ministry of Finance dated September 23, 2015 changed the rules for filling in details in payment orders, approved by Order No. 107n of the Russian Ministry of Finance dated November 12, 2013. The changes will come into effect on March 28, 2016.

Amendments have been made regarding the number of characters and the inadmissibility of specifying zeros in the fields of a payment order.

Number of digits corrected:

• for KBK - 20;
• for OKTMO - 8 or 11;
• for UIN - 20 or 25.

When filling out the TIN, the first and second digits of the number, neither for the recipient of funds, nor for the payer, can simultaneously take on the value "0". The digital composition of this requisite of the payer-legal entity is 10 digits, the payer-individual - 12 digits. The TIN of the recipient of funds consists of 10 digits.

If the payer does not have a TIN, the five-digit code of the foreign organization can be indicated in the "payer's TIN" requisite in accordance with the certificate of registration. All digits of the code cannot be zero at the same time.

The values ​​of the details "payer's checkpoint", "beneficiary's checkpoint" consist of 9 digits. The first and second digits of the checkpoint cannot simultaneously take on the value "0".

In addition, all digits of the TIN and KPP cannot be zeros.

If the field "101" of the payment order contains the status "09" (taxpayer (payer of fees) - an individual entrepreneur) or "14" (taxpayer making payments to individuals) and there is no UIN, the TIN of the individual payer must be indicated in the payment. Recall that the UIN must be filled out if taxes and contributions are paid at the request of the tax authority, from which this code is taken. In other cases, "0" is entered in the "22" field.

Rosstat announced a "complete monitoring" of small businesses

In 2016, the Federal State Statistics Service (Rosstat) will conduct a "census" of companies and individual entrepreneurs belonging to small and medium-sized businesses. The information collected will relate to performance in 2015. The auditees must indicate: the address, type of activity, the amount of revenue received and expenses incurred, the cost and composition of fixed assets, the number of employees, the size of the payroll, as well as information about whether the business received state support in 2015, and if so, what kind (orders Rosstat dated June 5, 2015 No. 259, dated September 4, 2015 No. 414).

New reporting forms have been developed and approved - separately for small legal entities and micro-enterprises and separately for individual entrepreneurs (Order of Rosstat dated June 9, 2015 No. 263 "On approval of statistical tools for organizing continuous federal statistical monitoring of the activities of small and medium-sized businesses in 2016 at the end of 2015"). Data on the activities of medium-sized enterprises will be taken from the annual reports submitted by them to the statistical authorities in the usual manner.

You can find the forms of new reports on the official website of Rosstat http://www.gks.ru/.

The necessary questionnaire forms will be provided by Rosstat. To explain how to fill them out, “registrars” from the statistical service will work, having an official certificate signed by the head of Rosstat. It will also be possible to use electronic statistical forms.

Participation in continuous observation is mandatory. You will be fined for evasion, but after paying the fine, you still have to submit the required information to the statistical authorities.

Difficulties with state registration

From January 1, 2016, changes in legislation related to the state registration of legal entities and individual entrepreneurs come into force (Federal Laws of March 30, 2015 No. 67-FZ, of June 29, 2015 No. 209-FZ).

Changing the address of a legal entity will become more difficult. The Unified State Register of Legal Entities must now contain information that a legal entity has made a decision to change its location, which must be submitted to the registration authority within three days after its adoption. And the documents themselves for state registration of a change in the location of a legal entity must be submitted to the registering authority before the expiration of 20 days from the date of entering into the Unified State Register of Legal Entities information that the legal entity has decided to change the address. The state registration of a change in the location of a legal entity will be carried out by the registering body at the new location.

There will be more grounds for refusing state registration of a legal entity. For example, this is a case of establishing the unreliability of information included in the Unified State Register of Legal Entities. If the registering authority has reasonable doubts about the accuracy of the data on the address, head, founder (participant), this will be recorded in the Unified State Register of Legal Entities, and without the application of the legal entity and the issuance of judicial acts. Company registration will be suspended for a month.

Notaries will be able to submit documents for registration at the request of the applicant (tariff - 1000 rubles).

And for transactions in respect of shares between participants in a limited liability company, as well as for the withdrawal of a participant from the company, a mandatory notarization is introduced. An application for amending the Unified State Register of Legal Entities in connection with the transfer of a share must be signed and submitted to the registration authority directly by a notary in electronic form.

You can exclude yourself from the annual review plan

To do this, you need to submit an application to the inspection body in the prescribed form, which is approved by Decree of the Government of the Russian Federation of November 26, 2015 No. 1268.

The following documents must be attached to the application:

• an extract from the register of shareholders of the company (for joint-stock companies);
• a certified copy of the income statement for one calendar year out of the previous three calendar years (for those who carry out activities for less than one calendar year - for the period elapsed from the date of state registration) or another certified document containing information on the proceeds from the sale of goods ( works, services) excluding value added tax;
• a certified copy of information about the average number of employees (if employees were not involved, this fact must be reflected in the application);
• if the application is submitted through a representative, you must also attach a document confirming the authority of the representative who signed the application.

Recall that from January 1, 2016 to December 31, 2018, scheduled inspections (not tax!) are not carried out in relation to legal entities, individual entrepreneurs classified as small businesses, with the exception of legal entities, individual entrepreneurs engaged in activities in the following areas :

• health care;
• education;
• social sphere;
• the sphere of heat supply and electric power industry;
• in the field of energy conservation and energy efficiency.

Increased minimum wage

According to the Federal Law of December 14, 2015 No. 376-FZ “On Amendments to Art. 1 of the Federal Law "On the minimum wage", the level of the minimum wage in 2016 will be 6204 rubles.

The main purpose of the minimum wage is to approve the minimum, less than which an employee cannot be paid a salary if he has fully worked for a month and fulfilled his labor duties (for violation - a fine to the employer under article 5.27 of the Code of Administrative Offenses of the Russian Federation).
In some cases, the minimum wage is involved in the calculation of sick leave and maternity benefits. For individual entrepreneurs, the minimum wage is necessary to determine the amount of insurance premiums that they pay to off-budget funds for their insurance.

New in 2016

Personnel management

Some employers will be required to apply professional standards

If, in accordance with the Labor Code, other federal laws, when performing work in certain positions, professions, specialties, compensation, benefits or restrictions are provided, then the names of these positions, professions or specialties and qualification requirements for them must correspond to the names and requirements specified in the qualification reference books , or professional standards.

Federal Law No. 122-FZ of May 2, 2015 also states that professional standards are mandatory for employers if the qualification requirements for an employee are established by laws or other regulatory documents.

This means that it is mandatory to apply the approved professional standards (that is, to tighten the requirements for hiring, change job descriptions and the procedure for conducting attestation in terms of appraisal assessments) will be necessary for those who have positions in the state for which labor legislation provides for guarantees and compensation.

If the professional standard is not approved, it is necessary to comply with the EKS and ETKS until the qualification guides are completely replaced by professional standards.

New in 2016

From January 1, 2016, it is forbidden to hire Turkish citizens

The ban is established both for employers and for customers of works (services). For individual employers and customers of works or services, the government will establish exceptions.

The ban is established only on the conclusion of new labor or civil law contracts from January 1, 2016. If a Turkish citizen is already working in Russia and as of January 1 is in an employment or civil relationship, this ban does not apply to him.

That is, there is no need to lay off existing employees.

No more than a year was given for the dismissal of employees under a patent

Decree of the Government of the Russian Federation of December 7, 2015 No. 1327 established the rules for determining the period during which employers must stop using the labor of "patent" workers.

The types of economic activity in which the use of the labor of foreigners working under a patent is prohibited shall be established by the highest official of a constituent entity of the Russian Federation. The term depends on when the patents expire, on the ability to find replacements for foreign employees, the number of foreigners employed in the type of activity that is banned, etc.

The term for dismissal should not exceed one year from the date of entry into force of this resolution, and it entered into force on December 18, 2015.

Outstaffing contracts should be terminated

The subject of the outstaffing agreement is the leasing of personnel. From January 1, 2016, Chapter 53.1 of the Labor Code comes into force, which prohibits agency work, that is, work carried out by an employee at the direction of the employer in the interests, under the management and control of a person (legal or natural), who is not the employer of this employee.

But the temporary provision of labor of workers under an agreement on the provision of labor of workers (personnel) is possible under the new legislation.

That is, it is possible to attract "foreign" workers, but with serious restrictions:

• Personnel can only be provided by:
  - accredited private employment agencies (the rules for their accreditation were approved by Decree of the Government of the Russian Federation of October 29, 2015 No. 1165);
  - organizations to their affiliates.
  It is these persons who are employers in relation to the "provided" contingent;
• it is possible to provide personnel only temporarily;
• You can send an employee only with his consent;
• the terms of remuneration for employees sent under a staffing agreement must be no worse than those of employees of the host country performing the same functions and having the same qualifications;
• for the obligations of the employer related to the payment of amounts due to the employee sent under the contract for the provision of personnel, the receiving party bears subsidiary liability (that is, if, for example, the employment agency is unable to repay the debt to employees, the funds can be recovered from the receiving sides).

Thus, agency work is legally prohibited, but in fact it will continue to be used, only with a different name and subject to established restrictions.

Please note that the transferring party remains the employer in relation to the employees. This means that it is she who is the tax agent for personal income tax, that is, she must calculate, withhold and transfer personal income tax from the remuneration paid to transferred employees. And also to accrue and pay insurance premiums to off-budget funds on the basis of the tariffs applied by him. But they will pay insurance premiums “for injuries” based on the insurance rate determined in accordance with the main type of economic activity of the host country. Accidents that have occurred with employees who are sent to work under a staff employment contract are investigated by a commission created by the receiving party. It may include a representative of the employer.

Innovations do not affect outsourcing services, within which there is not a “rent” of personnel, but the transfer of the performance of part of their functions “to the side” (the subject of an outsourcing agreement is the implementation of certain activities on the instructions of the customer).

taxes

Transport tax

The transport tax rate (when paying both advance and annual payments) is increased by a coefficient, the value of which is differentiated depending on the average cost of a car and the period that has passed since the year of its release. This applies to expensive cars with an average cost of 3,000,000 rubles.

The list of such cars is annually posted on the official website of the Ministry of Industry and Trade of the Russian Federation, as a rule, at the end of February of the calendar year. It happens that the new list is wider than the previous one. What to do if there were no cars included in the updated list in the list that was in force in the past year - to recalculate the tax or not? The Ministry of Finance had two opinions on this matter. Earlier - yes, recalculate, but without penalties. Later - no, do not count.

The latter was enshrined in the Tax Code by the Federal Law of November 28, 2015 No. 327-FZ. The list of expensive cars is officially posted no later than March 1 of the next tax period (paragraph 11, clause 2, article 362 of the Tax Code of the Russian Federation). This means that the list is applied when calculating the transport tax only for the period in which it is posted.

New in 2016

Law No. 396-FZ of December 29, 2015 amended paragraph 3 of Article 362 of the Tax Code, which defines a full month for calculating transport tax.

The goal is to eliminate the double payment of transport tax by the former and new owners when selling a vehicle. The transport tax is calculated taking into account the coefficient, which until January 1, 2016 was determined as the ratio of the number of full months of car ownership to the number of calendar months in a year. For a full month, both the month of registration and the month of deregistration of the vehicle were taken, regardless of the number of days of ownership. The law establishes that only the month during which the owner owns (or owned) the car for more than 15 days is now accepted as a full month. That is, now when a vehicle is re-registered before the 15th, the new owner pays the tax for the entire month, and after the 15th, the previous one.

And paragraph 1 of Article 363 of the Tax Code was amended by the Federal Law of November 23, 2015 No. 320-FZ on the deadline for paying transport tax by individuals - no later than December 1 of the year following the expired tax period (previously it was October 1).

The same Law No. 320-FZ changed the deadlines for payment by individuals (from October 1 to December 1 of the year following the expired tax period) of land tax (clause 1 of article 397 of the Tax Code of the Russian Federation) and property tax of individuals (clause 1 of article 409 of the Tax Code of the Russian Federation).

Corporate property tax

There will be more property tax payers based on the cadastral value. Until January 1, 2016, unitary enterprises that, on the basis of the right of economic management, own real estate objects for which the tax base is determined as the cadastral value (trade and office property), paid tax on them based on the average annual value. From January 1, 2016, they were charged with the obligation to calculate tax on such property based on the average annual value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation, as amended by Federal Law No. 382-FZ of November 29, 2014).

From January 1, 2016, for organizations calculating property tax based on its cadastral value, the reporting periods will be the I, II and III quarters of the calendar year (Article 379 of the Tax Code of the Russian Federation as amended by the Federal Law of November 28, 2015 No. 327-FZ ). The fact is that the tax base for such property (cadastral value) is set one-time, and during the year it, as a rule, does not change, that is, it is not necessary to calculate it on an accrual basis from one reporting period to another.

For corporate property tax, calculated on the basis of the average annual value of property, there were no changes in the names of the reporting periods.

According to the Law of December 29, 2015 No. 396-FZ, for the full month, in order to determine the ownership ratio for calculating the property tax of organizations, from January 1, 2016, the month during which the owner owned the object for more than 15 days is taken (clause 5 of Art. 382 of the Tax Code of the Russian Federation). Previously, the number of days in a month did not matter. Now, if the ownership right to a real estate object arose after the 15th day of the month or ceased before the 15th day of the corresponding month inclusive, this month (the emergence or termination of the said right) is not taken into account when determining the ownership ratio.

excises

The Law of November 23, 2015 No. 323-FZ supplemented the list of excisable goods. From 2016 it will include middle distillates. Note that the amendments decipher the concepts of "middle distillates", "straight-run gasoline" and "gasoline fraction".

Also, the Tax Code is supplemented with a new article 179.5 "Certificate of registration of an organization that performs operations with middle distillates", which determines the legal regulation of obtaining this certificate. The procedure for issuing such certificates has been established, the excise rates for middle distillates have been approved, and the procedure for their taxation and the application of tax deductions has been envisaged. Excise rates for 2016 and 2017 have been changed.

True, in 2016, excise rates for alcoholic products with a volume fraction of ethyl alcohol up to 9% and over 9% (except for beer, wines, fruit wines, sparkling wines, wine drinks) remain at the level of 2014, 2015. The rates for wines and sparkling wines with a protected geographical indication, with a protected designation of origin have been halved compared to the excise rates established for wines and sparkling wines, respectively.

Excise rates for other types of alcoholic products are indexed. Increased excise rates on cars, tobacco products and a number of petroleum products (with the exception of straight-run gasoline and engine oils). When establishing excise rates for motor gasoline, differentiation between classes 3 and 4 is excluded.

We remind you that the difference between the amount of excise tax and tax deductions from it increases the taxable profit of organizations (clause 30, article 1 of the Law of November 24, 2014 No. 366-FZ).

value added tax

The Tax Code in Article 149 provides for a number of VAT exemptions. Conventionally, they can be divided into three groups:

• benefits provided for the sale of certain types of goods (works, services);
• benefits provided to certain categories of firms and entrepreneurs;
• benefits provided for certain transactions.

The first group of benefits from January 1, 2016 was supplemented with a new position: “the sale of corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction)” (subclause 1, clause 2, article 149 of the Tax Code of the Russian Federation in edition of the Federal Law of November 23, 2015 No. 318-FZ).

Also, Law No. 326-FZ established the procedure for the attribution by clearing organizations to costs of VAT amounts paid to suppliers (new clause 5.1, article 170 of the Tax Code of the Russian Federation).

From January 1, 2016, the concept of "contract" to confirm the zero VAT rate becomes wider. This can be either one document signed by the parties, or several, which indicate that the participants have reached an agreement on all essential terms of the transaction (new paragraph 19 of article 165 of the Tax Code of the Russian Federation as amended by Federal Law No. 323 of November 23, 2015 -FZ).

You should also keep in mind that the first quarter of 2016 will likely have to be reported on a new VAT return form. A new list of operation codes will be approved (there will be fewer of them). These company codes must be entered in the sales ledger, purchase ledger, and invoice ledger.

income tax

Depreciable property

The composition of expenses associated with production and sale includes the amount of depreciation accrued on depreciable property - fixed assets for production purposes and intangible assets that are used in the production activities of the company. Depreciable property is fixed assets and intangible assets that:

• belong to the company on the right of ownership;
• used to generate income;
• operated for more than 12 months;
• cost more than 100,000 rubles.

The last - cost - criterion for classifying property as depreciable and subject to depreciation for facilities put into operation in 2016 has been increased (clause 1 of article 256 of the Tax Code of the Russian Federation, clause 1 of article 257 of the Tax Code of the Russian Federation as amended by the Federal Law of June 8, 2015 No. 150-FZ). For property put into operation before January 1, 2016, the cost criterion for depreciation remains the same - at the level of 40,000 rubles. The same threshold is still valid in accounting. This may lead to the fact that from 2016, when applying different cost criteria for classifying property as depreciable in tax and accounting, it will be necessary to apply PBU 18/02 “Accounting for income tax calculations”. Therefore, we recommend establishing a single criterion for both tax and accounting purposes - 100,000 rubles, and fix this decision in the accounting policy.

Operations exempt from VAT (the third group of benefits) include operations carried out as part of clearing activities. This is the transfer (return) of property intended for collective clearing collateral and (or) individual clearing collateral, as well as the transfer (return) of property to the property pool of the clearing organization (from the property pool of the clearing organization) (subclause 15.2, clause 3, article 149 of the Tax Code Russian Federation as amended by the Federal Law of November 28, 2015 No. 326-FZ).

Interest on debt obligations

Only interest on debt obligations arising from controlled and equated to controlled transactions is normalized. We remind you that from January 1, 2016, for the recognition of interest on ruble-denominated debt obligations as expenses, the limit values ​​​​of the interest rate interval are in force, which are 75% and 125% of the key rate of the Bank of Russia, established by Federal Law No. 32-FZ dated March 8, 2015. Prior to the entry into force of Law No. 32-FZ, this interval ranged from 0 to 180% of the key rate for controlled transactions, and from 75% of the refinancing rate to 180% of the key rate for transactions equivalent to controlled transactions.

Advance payments

Starting from January 1, 2016, those who have an average quarterly income from sales determined for the previous four quarters is 15,000,000 rubles (clause 3 of article 286 of the Tax Code) can switch to paying quarterly advance payments for income tax (according to the results of the reporting period) Russian Federation as amended by the Federal Law of June 8, 2015 No. 150-FZ). Until January 1, 2016, this limit was 10,000,000 rubles.

Newly created organizations are allowed to pay quarterly advance payments - with revenue not exceeding 5,000,000 rubles per month or 15,000,000 rubles per quarter (previously it was 1,000,000 rubles and 3,000,000 rubles, respectively), they have the right not to pay monthly advance payments during the reporting period.

Do not forget until December 31 to notify your tax office about the transition to a quarterly calculation of advance payments.

Zero rate goes into effect

From January 1, 2016, it becomes possible not to pay income tax on proceeds from the sale of shares in the authorized capital of an LLC (Russian company) acquired before January 1, 2011. This norm was introduced by the Federal Law of December 28, 2010 No. 395-FZ, but in practice it only comes into force on January 1, 2016, since on the date of the sale of shares, in order to apply the zero rate, you need to own them for more than five years (clause 4.1 of article 284, clause 1 article 284.2 of the Tax Code of the Russian Federation).

Mining tax

Ligature gold is recognized as a separate type of mined mineral

Mineral resources (for tax purposes - mined minerals) are recognized products of the mining industry and quarrying, contained in actually mined (extracted) from the bowels (waste, losses) of mineral raw materials (rock, liquid and other mixture) (clause 1 of article 337 Tax Code of the Russian Federation). One of the types of mined minerals are semi-products containing one or more precious metals (subclause 13, clause 2, article 337 of the Tax Code of the Russian Federation). Until 2016, ligature gold was not listed as a mined mineral - an intermediate product. Starting from January 1, 2016, ligature gold (an alloy of gold with other chemical elements) and concentrates are separately identified among semi-finished products (subclause 13, clause 2, article 337 of the Tax Code of the Russian Federation, as amended by Federal Law No. 319-FZ of November 23, 2015). Ligature gold is mined using special technologies from gold-bearing ore, is a gold-bearing concentrate and is now recognized as a separate type of mined mineral. Previously, the tax authorities insisted that the MET should be calculated from gold ore.

Benefits for oil production in the Caspian region

Also, from January 1, 2016, the value of the Kkan coefficient remains zero in relation to subsoil plots, wholly or partially located in the Caspian Sea. This coefficient characterizes the region of production and properties of oil and is used to calculate the MET rate for dehydrated, desalinated and stabilized oil (clauses 1 and 4 of article 342.5 of the Tax Code of the Russian Federation). To do this, the maximum cumulative volume of oil production in these areas should reach 15 million tons (before January 1, 2016 - 10 million tons). The amendment was introduced by Federal Law No. 325-FZ of November 28, 2015.

The coefficient of export profitability is established

The same Law No. 325-FZ clarified the procedure for calculating the base value of a unit of reference fuel (EU) used in the formula for calculating the tax rate for the production of combustible natural gas (except for associated gas) and gas condensate (Article 342.4 of the Tax Code of the Russian Federation). When calculating this coefficient, from January 1, 2016, the Kgp coefficient, which characterizes export profitability, will be used in the amount of 0.7317, however, for some MET payers it will be equal to 1. These are both organizations - owners of objects of the Unified Gas Supply System, and some organizations, in in which the owners of the facilities of the Unified Gas Supply System directly and (or) indirectly participate.

Personal Income Tax

Zero rate when selling a share

The sale of a share in a Russian LLC with a holding period of more than five years is taxed at a rate of 0%. The norm (similar to income tax) was introduced by the Federal Law of December 28, 2010 No. 395-FZ, but practically only comes into effect on January 1, 2016 (clause 17.2 of article 217 of the Tax Code of the Russian Federation).

Property deduction upon leaving the LLC

• when selling a share (its part) in the authorized capital of the company;
• upon withdrawal from the membership of the company;
• when transferring funds (property) to a participant in the event of liquidation of the company;
• with a decrease in the nominal value of a share in the authorized capital of the company;
• upon assignment of rights of claim under an agreement on participation in shared construction (under an agreement on investing in shared construction or under another agreement related to shared construction).

Income subject to personal income tax can be reduced by the amount of actually incurred and documented expenses related to the acquisition of this property (property rights). These are expenses in the amount of money and (or) the value of other property contributed as a contribution to the authorized capital upon the establishment of the company or when increasing its authorized capital, and expenses for the acquisition or increase of a share in the authorized capital of the company.

If the costs of acquiring a share in the authorized capital of the company are not documented, a property tax deduction is provided in the amount of no more than 250,000 rubles for the tax period (Article 220 of the Tax Code of the Russian Federation as amended by Federal Law No. 146-FZ of June 8, 2015).

Non-taxable income

A new item has been included in the list of non-taxable incomes. Income in the form of court costs reimbursed to the taxpayer on the basis of a court decision, provided for by civil procedural, arbitration procedural legislation, legislation on administrative proceedings, incurred by the taxpayer when considering a case in court, is not subject to personal income tax (clause 61 of article 217 of the Tax Code of the Russian Federation as amended by the Federal Law dated November 23, 2015 No. 320-FZ). The amendment came into force on November 23, 2015. Therefore, if the payment was made until November 22, 2015 inclusive, and if the amount of personal income tax is allocated in the court decision, it should be withheld. If not allocated, report to the inspection in the form 2-NDFL about the impossibility of withholding tax no later than March 1, 2016.

Deflator coefficient for foreigners working under a patent

When calculating the fixed amount of the advance payment, which is paid by foreigners employed in Russia on the basis of a patent, a deflator coefficient is used, the value of which in 2016 will be 1.514 (in 2015 - 1.307). The fixed payment is set at 1,200 rubles (clause 2, article 227.1 of the Tax Code of the Russian Federation). Taking into account the deflator coefficient, in 2016 it will be necessary to pay 1817 rubles per month (order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).

Social tax deductions

From January 1, 2016, an employee can receive social deductions for treatment and training from the employer upon written application. But the inspection will still have to apply for a notification confirming the right to receive social deductions. It will be possible to receive them starting from the month the employee applied (clause 2 of article 219 of the Tax Code of the Russian Federation as amended by Federal Law No. 85-FZ of April 6, 2015). The notification form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11/473@.

Child deductions

From January 1, 2016, the amount of the deduction for a disabled child increases, depending on who the child is on. For the parent, adoptive parent, spouse of the parent, the deduction will be 12,000 rubles per month. For a foster parent, guardian, custodian, spouses of a foster parent - 6,000 rubles per month (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation as amended by Federal Law No. 317-FZ of November 23, 2015). In 2015, such a deduction was provided in the amount of 3,000 rubles per month.

The new sizes are also established for deductions for disabled children under the age of 18, as well as full-time students, graduate students, residents, interns, students under the age of 24, if they are disabled of I or II group.

The same Law No. 317-FZ increased the maximum amount of income, upon reaching which the deduction is not provided. From January 1, 2016, it will amount to 350,000 rubles (in 2015 - 280,000 rubles).

New form 3-NDFL

The new form, which must be applied from the 2015 report, takes into account changes in the tax rate on dividends, the specifics of taxation of income from operations recorded in an individual investment account, and the amounts of profits of controlled foreign companies. It also reflects a new procedure for granting tax deductions, including social deductions for expenses for treatment and education (Order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/544@).

What changed in the work of an accountant Law No. 113-FZ

Federal Law No. 113-FZ dated May 2, 2015 introduced significant changes to the legislation on personal income tax for employers who are tax agents.

Accounting, reporting and tax liability

New quarterly reporting introduced. Based on the results of the first quarter, six months and nine months, it is necessary to submit to the inspection the calculation of the calculated and withheld amounts of tax in the form of 6-NDFL (clause 2 of article 230 of the Tax Code of the Russian Federation as amended by Law No. 113-FZ). The calculation is submitted no later than one month after the expiration of the reporting period. Annual settlement - no later than April 1 of the following year.

The report indicates general information on all individuals who received income, on the amounts of accrued and paid income, deductions provided, on calculated and withheld tax amounts.

The calculation is submitted in electronic form, if the number of individuals who received income from the tax agent for the year is more than 25 people, if less than 25 people, you can report in paper form (paragraph 7, clause 2, article 230 of the Tax Code of the Russian Federation). This also applies to reporting in the 2-NDFL form, which could be submitted on paper with up to 10 people.

It should be noted that from January 1, 2016, the period for reporting (in the form 2-NDFL) by a tax agent to the inspectorate on the amount of income from which it is impossible to withhold tax will increase. This information must be submitted no later than March 1 of the year following the expired tax period (clause 5 of article 226 of the Tax Code of the Russian Federation as amended by Law No. 113-FZ) (before this date - no later than February 1).

In addition, Law No. 113-FZ introduced liability for failure to submit a calculation of the amounts of personal income tax calculated and withheld by a tax agent. This will be a fine in the amount of 1,000 rubles for each full or incomplete month from the date set for its submission (clause 1.2, article 126 of the Tax Code of the Russian Federation).

In addition, the tax inspectorate, in case of failure to submit a calculation within 10 days after the deadline for its submission, will block the tax agent's bank accounts, including electronic means of payment (clause 3.2, article 76 of the Tax Code of the Russian Federation).

And for the submission of documents containing false information (including in the form 2-NDFL), tax agents will be fined 500 rubles for each document (new Article 126.1 of the Tax Code of the Russian Federation). In this case, liability in the form of a fine of 200 rubles. for each unsubmitted document is saved (clause 1 of article 126 of the Tax Code of the Russian Federation).

If the organization has separate divisions, the employees of these divisions must be reported to the tax office at their location.

This rule is applied by Russian legal entities with separate subdivisions when submitting a personal income tax calculation in the form 6-NDFL and information on the income of individuals in the form 2-NDFL (paragraph 4, clause 2, article 230 of the Tax Code of the Russian Federation). The largest taxpayers submit reports on personal income tax at the place of registration as such, and if such employers have separate divisions, at the place of their registration or at the location of each separate division (paragraph 5, clause 2, article 230 of the Tax Code of the Russian Federation).

As for the payment of tax for employees of separate subdivisions, here an amendment to paragraph three of paragraph 7 of Article 226 of the Tax Code was introduced by Federal Law No. 327-FZ of November 28, 2015. Now it is legally fixed that when calculating the tax, income paid both to the employees of the unit and to third parties under civil law contracts concluded by the unit on behalf of the organization is taken into account.

Terms of transfer of personal income tax

From January 1, 2016, as a general rule, withheld personal income tax must be transferred no later than the date following the day the income is paid (clause 6, article 226 of the Tax Code of the Russian Federation). An exception is established for vacation pay and temporary disability benefits (including sick leave for child care). The personal income tax withheld from these payments must be transferred to the budget no later than the last day of the month in which they are paid.

Date of actual receipt of income

• for business trips - the last day of the month of approval of the advance report (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). For example, excess daily allowance;
• when offsetting similar counter claims, writing off a bad debt by a company - the corresponding date of offset or write-off (subparagraphs 4, 5, paragraph 1, article 223 of the Tax Code of the Russian Federation);
• in the form of material benefits from savings on interest on borrowed funds - the last day of each month during the period for which they were issued (subclause 7, clause 1, article 223 of the Tax Code of the Russian Federation). The date of payment of interest under the agreement now does not matter, as well as the date of repayment of an interest-free loan.

Please note: the first date of receipt of income in the form of material benefits from savings on interest for the use of borrowed funds under loan agreements, including interest-free loans issued before 2016, will be January 31, 2016. But if the loan is returned before January 31, 2016, then there are no grounds for paying personal income tax on income in the form of material benefits received from savings on interest for the entire period of using borrowed funds under such an agreement.

New form of certificate 2-NDFL

For the income statement of employees, starting with the report for 2015, a new form 2-NDFL has been developed. The form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@.

The new 2-personal income tax form takes into account changes both in force in 2015 (investment tax deduction for the purchase of securities, reduction in the amount of personal income tax on fixed advance payments of foreigners working under a patent), and coming into force in 2016 (social deductions for medical treatment and training).

The new procedure spells out how to cancel a certificate - to draw up a cancellation certificate with filling in only data about the employee and the company.

Simplified taxation system

Changes in the USN

From January 1, 2016, Chapter 53.1 of the Labor Code comes into force, according to which private employment agencies have the right to provide services for the provision of labor for workers (staff). Federal Law No. 116-FZ of May 5, 2014 establishes that private employment agencies engaged in such activities are not entitled to apply the simplified tax system (subclause 21, clause 3, article 346.12 of the Tax Code of the Russian Federation).

The deflator coefficient for the simplified tax system for 2016 is 1.329 (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).

It means that:

• the right to apply the simplified tax system will be lost if in 2016 the taxpayer's revenue exceeds 79.74 million rubles;
• to switch to the simplified tax system from 2017, the revenue for the nine months of 2016 should be no more than 59.805 million rubles.

From January 1, 2016, regional authorities can reduce the rate for the simplified tax system with the object not only “income minus expenses”, but also with the object “income” in the range from 1% to 6% - depending on the categories of taxpayers (Article 346.20 of the Tax Code of the Russian Federation in edition of the Federal Law of July 13, 2015 No. 232-FZ).

Payers of the single tax under the simplified tax system, the VAT amounts allocated in the invoices issued by them, from January 1, 2016, will not be taken into account either in income or in expenses (clause 1 of article 346.15, clause 22 of article 346.16 of the Tax Code of the Russian Federation as amended by the Federal Law of April 6, 2015 No. 84-FZ). You will still have to pay VAT to the budget in case of issuing an invoice with the allocated tax amount.

The same Law No. 84-FZ lifted the ban on the use of the simplified tax system by organizations that have representative offices (separate divisions representing the interests of a legal entity and their protection). From 2016, only organizations with branches (separate subdivisions that perform all or part of the functions of a legal entity, including representative functions) will not be able to apply the simplified tax system (Article 346.12 of the Tax Code of the Russian Federation).

A single tax on imputed income

Changes in UTII

Since January 1, 2016, the deflator coefficient for calculating UTII has been maintained at the level of 2015 and amounts to 1.798 (Order of the Ministry of Economic Development of Russia of October 20, 2015 No. 772 as amended by Order of the Ministry of Economic Development of Russia of November 18, 2015 No. 854)

Insurance contributions to off-budget funds

Tariffs and marginal base

The general rates of insurance contributions to off-budget funds for 2016 have not changed.

From January 1, 2016, the maximum amount of income with which contributions to the FSS of the Russian Federation are paid is:

• in the FSS of the Russian Federation - 718,000 rubles;
• in the PFR - 796,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

New reporting to the FIU

The Federal Law of December 29, 2015 provides for a number of changes to pension legislation. The Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance” introduced paragraph 2.2 of Article 11, according to which the insured is obliged to submit to the FIU a simplified report on each insured person working for him. From April 1, 2016, the FIU will need to provide the following data for each employee:

• insurance number of an individual personal account;
• surname, name and patronymic;

This requirement is also extended to persons working under civil law contracts, on remuneration for which insurance premiums are charged.

You must report no later than the 10th day of the month following the reporting period - a month, that is, monthly. For this, paragraph thirteen of Article 1 of Law No. 27-FZ has been changed, where the month is added as a reporting period for mandatory pension contributions.

The adoption of the amendments is due to the establishment of a ban on the indexation of pensions for working pensioners.

For failure to provide information in relation to each insured person, an independent liability is established - 500 rubles. The collection is carried out by the Pension Fund of the Russian Federation in the manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 212-FZ, for the collection of arrears, penalties and fines on insurance pension contributions. The recovery can be made by decision of the controllers at the expense of the insured's funds in his bank accounts, or in their absence at the expense of cash or other property through the service of bailiffs.

Child benefits

On February 3, 2016, the Ministry of Labor of the Russian Federation released information that from February 1, 2016, some types of child benefits for families with children will be indexed.

The decision to index certain types of "children's" benefits was made in pursuance of Decree of the Government of the Russian Federation of January 28, 2016 No. 42.

The first group of benefits has been indexed by 7% since February 1, 2016, that is, their indexation coefficient was 1.07.

Specific amounts of benefits are given in comparison by years.

Benefit types	Amount of payment in 2016, rubles	Amount of payment in 2015, rubles
Lump-sum allowance for women registered in medical institutions in early pregnancy
One-time allowance at the birth of a child
One-time allowance for the transfer of a child to be raised in a family
Lump-sum allowance for the pregnant wife of a conscripted military serviceman
Monthly allowance for a child of a serviceman undergoing military service on conscription
The minimum amount of the monthly allowance for the care of a child up to 1.5 years	2,908.62 (for the first child) 5,817.24 (for the second and subsequent children)	2,718.34 (for the first child) 5,436.67 (for the second and subsequent children)

Accident payments

But the monthly insurance payment in connection with an accident at work and occupational disease will be indexed by 6.4 percent (Decree of the Government of the Russian Federation of December 1, 2015 No. 1299). Indexation is subject to the amount of the monthly insurance payment for compulsory social insurance against accidents at work and occupational diseases, appointed before February 1, 2016.

The amount from which the size of the lump-sum insurance payment for compulsory social insurance against industrial accidents and occupational diseases is calculated is:

• in January 2016 - 84,964.2 rubles;
• in February - December 2016 - 90,401.9 rubles.

The maximum amount of the monthly insurance payment for compulsory social insurance against accidents at work and occupational diseases is:

• in January 2016 - 65,330.0 rubles;
• in February - December 2016 - 69,510.0 rubles. (Federal Law of December 14, 2015 No. 363-FZ).

The temporary disability benefit due to an accident at work is limited to a maximum limit. It cannot be more than four sizes of monthly insurance payments (clause 2, article 9 of the Federal Law of July 24, 1998 No. 125-FZ). Since in 2015 the maximum amount of the monthly insurance payment is 65,330.0 rubles. per month, then the maximum benefit in January 2016 will be 261,320 rubles. per month (65,330.0 rubles × 4). In February - December 2016 - 278,040 rubles (69,510.0 rubles × 4).

Features of the application of the tariff for accident insurance

Federal Law No. 116-FZ of May 5, 2014 establishes the specifics of the application of tariffs for social insurance against industrial accidents and occupational diseases in connection with the introduction at the legislative level of a temporary labor (personnel) service. In relation to the personnel provided (transferred) under the contract, the rate of contributions for this type of insurance is applied in the amount of the rate, taking into account allowances, discounts, established by the receiving party. That is, when calculating the amount of contributions, the insured (the employer for the transferred personnel is a private recruitment agency) must take into account the information of the receiving party.

New in 2016

New deadline for paying personal injury insurance premiums

Federal Law No. 394-FZ of December 29, 2015 established a single deadline for paying insurance premiums for injuries.

Until January 1, 2016, the contributions had to be transferred according to the terms depending on the type of contract with the insured person: if the contract was an employment one, then within the time period established for receiving (transferring) funds for the payment of wages for the past month, and if the contract was civil law - within the period established by the FSS of the Russian Federation. Now, Article 22 of the Law of July 24, 1998 No. 125-FZ says that contributions must be paid monthly no later than the 15th day of the calendar month following the calendar month for which contributions are accrued. If the due date falls on a weekend or non-working holiday, the last day for payment is the next working day.

Administering Injury Contributions

The same Law No. 394-FZ amended the administration of insurance premiums against industrial accidents and occupational diseases.

Until January 1, 2016, policyholders were required to notify the insurer of their reorganization or liquidation in a timely manner. After this date, insurers - legal entities will inform the fund about the liquidation, change of address or name of separate subdivisions, about the closure of bank accounts used by them, about the termination of the powers of a separate subdivision to maintain a separate balance sheet or to accrue remuneration in favor of insured individuals. Individual insurers will have to inform the fund about the change of residence.

An obligation has been introduced to submit to the FSS of the Russian Federation documents confirming the correctness of the calculation, timeliness and completeness of payment (transfer) of contributions and the correctness of expenses for the payment of insurance security to the insured.

For failure to submit to the FSS of the Russian Federation the documents requested for control, the insured will be fined 200 rubles for each non-submitted document.

Responsibility for violation of the deadlines for reporting to the FSS of the Russian Federation has been changed.

Now the penalty for being late is calculated without increasing liability in case of delay by more than 180 calendar days. It will amount to 5% of the amount of contributions accrued for payment for the last three months of the reporting (settlement) period, for each full or incomplete month from the date set for reporting, but not more than 30% of the specified amount and not less than 1000 rubles.

The penalty for conducting activities by an individual who has concluded an employment contract with an employee without registering as an insurer, provided for in paragraph 4 of paragraph 1 of Article 19 of the Law of July 24, 1998 No. 125-FZ, has been canceled.

A new fine of 200 rubles has been introduced for non-compliance with the procedure for submitting the calculation of accrued and paid insurance premiums in electronic form.

Table of changes in 2016

TAXES
The essence of the changes	Norm of the Tax Code of the Russian Federation		How it became in 2016	How it was in 2015
VALUE ADDED TAX
Clarified which lenses are exempt from VAT.	Article 149 "Transactions not subject to taxation (exempted from taxation)", subparagraph 1 of paragraph 2	Sales of “corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction) are not subject to VAT. (The amendments were introduced by Federal Law No. 318-FZ of November 23, 2015, and come into force no earlier than one month after the date of its official publication and no earlier than the 1st day of the next VAT tax period).			Sales of spectacles, lenses and spectacle frames (except for sunglasses) were not subject to VAT. The inspectorates assessed additional VAT for companies that sold lenses with a sun-protection effect that correct vision.
A contract to confirm the zero rate can be drawn up in the form of several documents.	Article 165 "Procedure for confirming the right to receive compensation for taxation at a tax rate of 0 percent"	The contracts that are needed to confirm the zero export rate do not have to be drawn up as one document signed by the parties. It can be several documents, for example, the buyer sends a letter of order, and the seller issues an invoice in response. The main thing is that from these documents it should be clear that the parties agreed on all the terms of the transaction. In addition, the documents should contain information about the subject, participants and terms of the transaction - including the price and timing of its execution. (new clause 19 was introduced by Federal Law No. 323-FZ of November 23, 2015).			The code did not say anything about what the contract should be. Therefore, inspectors often refused companies a zero rate when they presented a contract in the form of several documents that formalize the transaction.
TAX ON INCOME OF INDIVIDUALS
The concept of calculation for personal income tax has been introduced (form 6-personal income tax).	Article 80 "Tax Declaration", point 1	The calculation of the amounts of personal income tax calculated and withheld by a tax agent is a document containing generalized information by a tax agent on all individuals who received income from a tax agent (a separate division of a tax agent), on the amounts of income accrued and paid to them, tax deductions provided, about the calculated and withheld amounts of tax, as well as other data that serve as the basis for calculating the tax. (Introduced by Federal Law No. 113-FZ of May 2, 2015, effective from January 1, 2016).			This norm did not contain the concept of calculating personal income tax.
If you do not submit the form 6-NDFL, the inspection will arrest the account	Article 76 "Suspension of transactions on bank accounts, as well as transfers of electronic funds of organizations and individual entrepreneurs"	The inspectorate has the right to decide to block the tax agent's account, including if he does not submit the 6-NDFL form to the inspectorate within 10 days after the expiration of the deadline for submitting this form. The decision to block the account is canceled no later than one day following the day when the personal income tax calculation is submitted. (New clause 3.2 was introduced by Federal Law No. 113-FZ dated 02.05.2015, effective from 01.01.2016).			Form 6-NDFL was not and sanctions for the fact that it was not handed over - too.
Reimbursed court costs are exempted from personal income tax	Article 217 "Income not subject to taxation (exempted from taxation)"	The list of non-taxable payments is supplemented by one more. This is the amount of legal expenses reimbursed to an individual by a court decision. Court costs are the state duty and the costs associated with the consideration of the case. (new clause 61 of the Tax Code of the Russian Federation was introduced by Federal Law No. 320-FZ of November 23, 2015, effective from January 1, 2016).			Among the payments that are not subject to personal income tax, there was no compensation for legal costs.
Increased the income limit for the "child" deduction and the amount of the deduction for a disabled child	Article 218 "Standard tax deductions", subparagraph 4 of paragraph 1	The standard personal income tax deduction for a disabled child has been increased to 12,000 rubles. Parents, spouses of parents and adoptive parents receive a tax deduction in this amount in relation to: Disabled child under 18; A full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II. Guardians, trustees, adoptive parents and their spouses who support such children are entitled to a deduction in the amount of 6,000 rubles. The amount of income has been increased to 350,000 rubles, upon reaching which the deductions stop. (Changes were made by Federal Law No. 317-FZ dated November 23, 2015).			A deduction for a disabled child was provided in the amount of 3,000 rubles. The maximum amount of income up to which deductions are due was 280,000 rubles.
The period of ownership of real estate has been increased, at which income from the sale of this object is exempt from personal income tax.	New article introduced	Income from the sale of real estate is not subject to personal income tax, provided that the sold object has been owned by a person for at least 5 years. This is a general rule. The exceptions are cases when the ownership of the object is obtained: In the order of inheritance or under a donation agreement from a family member and (or) a close relative; As a result of privatization; As a result of the transfer of property under a life maintenance agreement with a dependent. In such cases, the minimum period is 3 years. If the object was sold earlier than the minimum period has expired, then income from its sale is subject to personal income tax. When calculating the tax, the following rule must be taken into account. The tax base (the amount from which the tax is calculated) should not be less than the cadastral value of the property multiplied by a factor of 0.7. If the object is sold cheaper, personal income tax must be paid from the product of the cadastral value and a coefficient of 0.7. If sold more expensive - personal income tax is paid from the amount of actual income. These rules do not apply if the cadastral value of the object being sold is not determined as of January 1 of the year in which the state registration of the transfer of ownership of the object was carried out. Subjects of the Russian Federation by their laws can reduce the five-year period of ownership of real estate. They also have the right to reduce the percentage of the cadastral value of the object, with which the income received by the seller is compared for the purpose of taxing personal income tax. (The article was introduced by Federal Law No. 382-FZ of November 29, 2014; it applies to property acquired after January 1, 2016).			Previously, in order for the income of an individual - a tax resident of the Russian Federation from the sale of real estate not to be subject to personal income tax, the minimum period for the object to be owned was 3 years. It does not matter how this object was obtained.
Deductions for treatment and training can be obtained not only from the inspection, but also from the employer.	Article 219 "Social tax deductions", paragraph 2	The employee has the right to receive deductions for treatment and training before the end of the year from the employer. In order to receive a deduction, the employee must submit to the employer: Written statement; Confirmation of the right to receive a deduction issued by the inspection. The employer provides the deduction starting from the month the employee submitted the application along with the notice. The procedure for obtaining such confirmation is now also spelled out in the Code. An application and documents confirming the right to deduction must be submitted to the inspection. Within 30 days, the IFTS must issue a notice of the right to deduct. If, after a person applied to the employer for deductions, the employer withheld tax without taking into account deductions, he must return to the individual the amount of this excess withheld tax. It happens that at the end of the year the amount of the employee's income received in the company is less than the amount of deductions. In this case, the employee can receive social tax deductions from the IFTS. To do this, you need to draw up a personal income tax declaration and submit it to the inspection along with documents confirming the right to deduct. (Changes were made by Federal Law No. 366-FZ dated November 24, 2014, effective from January 1, 2016).			Only the inspectorate provided deductions for treatment and education. The deduction could be received after the end of the year in which the person spent money on treatment or education.
Added several grounds for obtaining a property deduction.	Article 220 "Property tax deductions", subparagraph 1 of paragraph 1	In addition to the sale of property, a share in it, a share in the authorized capital and the assignment of rights under contracts related to shared construction, a property deduction can also be obtained in the following situations: Upon withdrawal from the membership of the company; When transferring funds (property) to a participant in a liquidated company; With a decrease in the nominal value of a share in the authorized capital of the company.			The property deduction was not provided upon exit from the company, upon transfer of property to a participant in the company being liquidated, with a decrease in the nominal value of the share.
The list of situations where income subject to personal income tax can be reduced by the amount of expenses instead of receiving a property deduction has been supplemented.	Article 220 "Property tax deductions", subparagraph 2 of paragraph 2	Situation 1. A participant in an LLC leaves the company. When a participant withdraws from the company, he is paid the actual value of the share. This is taxable income. It can now be reduced by the amount of actually incurred and documented expenses associated with the acquisition of a share in the authorized capital. The expenses may include:			Previously, the issue of accounting for expenses in this case was considered controversial. The Ministry of Finance offered to pay personal income tax on the entire amount received by the participant upon leaving the company.
		Situation 2. The company is liquidated and the property is transferred to the participant. The value of the property is subject to income tax. When calculating the amount of tax, the costs incurred by the participant in connection with the acquisition of this property can be deducted from the value of the property. The amount of the contribution to the authorized capital upon the establishment of a company or upon an increase in its authorized capital; Expenses for the acquisition or increase of a share in the authorized capital of the company.			It was believed that personal income tax should be taxed on the entire value of the property transferred to the participant during the liquidation of the company. A different point of view had to be proved in court.
		Situation 3. The nominal value of the participant's share decreases. In this case, the participant receives income if he is returned the amount by which the share is reduced. Now, when calculating the tax, this income can be reduced by the costs associated with the acquisition of this share. Expenses that can be deducted from such income may include: The amount of the contribution to the authorized capital upon the establishment of a company or upon an increase in its authorized capital; Expenses for the acquisition or increase of a share in the authorized capital of the company. Please note: expenses must be taken into account in proportion to the decrease in the authorized capital. If the authorized capital of the company was previously increased due to the revaluation of assets, expenses are accounted for in the amount of payment to the company's member that exceeds the amount of the increase in the nominal value of his share as a result of the revaluation of assets.			The official position was that personal income tax must be paid on the entire amount that was returned to the participant when his share was reduced.
The size of the property deduction has been established if there are no documents confirming the costs of acquiring a share.		If there are no documented expenses for the acquisition of a share in the authorized capital, a property deduction is provided in the amount of income received by the founder as a result of termination of participation in the company, but not more than 250,000 rubles per year. (Changes were made by Federal Law No. 146-FZ dated June 8, 2015).			In this case, no property deduction was provided.
The date of actual receipt of income in various situations is determined.	Article 223 "Date of actual receipt of income", paragraph 1	The date of actual receipt of income is defined as the day: Acquisition of goods (works, services), acquisition of securities - when receiving income in the form of material benefits. If the payment for the acquired securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day of making the corresponding payment in payment for the value of the acquired securities; Set-off of counter homogeneous claims; Write-offs in the prescribed manner of bad debt from the balance of the organization; The last day of the month in which the advance report is approved after the employee returns from a business trip; The last day of each month during the term for which the borrowing was made, upon receipt of income in the form of material benefits received from savings on interest when receiving borrowed funds.			To calculate the amount of material benefits on loans (credits), it was necessary to know the date of payment of interest - this very day was considered the day the income was actually received. For other situations (travel allowances, offsets), the date of actual receipt of income was not set.
It was clarified that for dividends it is necessary to calculate personal income tax not on an accrual basis, but separately for each amount.	Article 226 “Features of Tax Calculation by Tax Agents. The procedure and terms for paying tax by tax agents”, paragraph 3	All incomes subject to personal income tax at a rate of 13 percent are calculated during the tax period on an accrual basis, offset by the amount of tax withheld in previous months of the same tax period. Tax amounts on income taxed at other rates are determined separately for each such amount, that is, not on an accrual basis. The same principle (that is, without determining the amount of income on an accrual basis) applies to income received from equity participation. (Changes were made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			Until 01.01.2015, this was obvious due to the fact that these incomes were taxed until the specified date at a rate of 9 percent on the basis of paragraph 4 of Article 224 of the Tax Code of the Russian Federation. As of 01/01/2015, this clause is no longer valid. That is, the income of individuals - tax residents of the Russian Federation, received from equity participation in the organization, began to be taxed at a general rate of 13 percent. Therefore, now with respect to them in sec. 1 p. 3 art. 226 of the Tax Code of the Russian Federation separately states that they are determined not on an accrual basis during the tax period, but separately for each amount.
Changed the deadline for reporting the impossibility of withholding personal income tax	Clause 5 of Article 226 “Peculiarities of Tax Calculation by Tax Agents. The procedure and terms for paying tax by tax agents	On income from which personal income tax is not withheld, the tax agent is obliged to inform the taxpayer and the inspection at the place of its registration no later than March 1 of the year following the expired tax period in which the relevant circumstances arose. (Changes were made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			It was necessary to report that personal income tax was not withheld no later than one month from the end date of the tax period in which the relevant circumstances arose.
Withheld personal income tax must be transferred no later than the date following the day of payment of income.	Clause 6 of Article 226 “Features of tax calculation by tax agents. The procedure and terms for paying tax by tax agents	Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer. The exceptions are temporary disability benefits (including benefits for caring for a sick child) and vacation pay. personal income tax from such payments must be transferred no later than the last day of the month in which they were made. (Changes were made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			The date of transfer of personal income tax to the budget depended, for example, on the day the tax agent received funds from the bank, transferred from his account to the account of an individual, or the individual actually received income.
It became clear where to pay personal income tax on income under civil law contracts concluded by separate divisions.	Article 226 “Features of Tax Calculation by Tax Agents. The procedure and terms for paying tax by tax agents”, paragraph 7	Personal income tax on the income of an employee of a separate subdivision must be paid at the place of registration of this subdivision. With regard to income under civil law contracts concluded with individuals by a separate subdivision on behalf of the company, personal income tax is also paid at the location of the subdivision.			The question - where to transfer personal income tax - at the place of registration of the parent organization or a separate division, was controversial. The Tax Code did not say anything about this.
It was determined where and when to hand over 2-NDFL and 6-NDFL.	Paragraph 2 of article 230 "Enforcement of the provisions of this chapter"	In addition to Form 2-NDFL, tax agents must submit Form 6-NDFL to the inspection. 6-NDFL is provided for the first quarter, six months, nine months - no later than the last day of the month following the corresponding period, for the year - no later than April 1 of the year following the expired tax period. Tax agents - Russian firms with separate subdivisions, submit forms 2-NDFL and 6-NDFL in respect of individuals who have received income from these branches to the inspection at their location. The largest taxpayers submit 2-NDFL and 6-NDFL to the IFTS at the place of registration as the largest taxpayer or to the inspection at the place of registration of such a taxpayer for the corresponding separate division (separately for each division). Individual entrepreneurs who are registered with the inspection as payers of UTII and (or) PSN submit 2-NDFL and 6-NDFL at the place of their registration in connection with the implementation of activities subject to these taxes. 2-NDFL and 6-NDFL are submitted in electronic form via telecommunication channels. If there are less than 25 individuals who received income in the tax period, these forms can be submitted on paper. (Changes were made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			Form 6-NDFL was not. It was necessary to represent only 2-personal income tax. This certificate could be submitted in paper form only if there were less than 10 individuals who received income in the tax period.
The procedure for offsetting and returning personal income tax from income received outside the Russian Federation has been determined.	Article 232 Elimination of double taxation	If an international treaty provides for a credit in the Russian Federation of the amount of tax, such a credit shall be made by the tax authority in the following order. The offset is made at the end of the tax period on the basis of the declaration submitted by the individual. It indicates the amount of tax paid in a foreign country to be credited. Set-off is possible within three years after the end of the tax period in which such income was received. Documents confirming the amount of income received in a foreign state and tax paid on this income in a foreign state shall be attached to the tax declaration. Documents must be issued and certified by the authorized body of this state. In addition, their notarized translation into Russian is required. Instead, the taxpayer has the right to submit a copy of the tax declaration submitted by him in a foreign state, and a copy of the tax payment document and their notarized translation into Russian. The article also defines the procedure for exemption from payment (withholding) of tax at the source of payment of income in Russia or the return of previously withheld tax in the Russian Federation in a situation where an international treaty provides for full or partial exemption from taxation in the Russian Federation of any types of income of individuals that are tax residents of the foreign state with which the contract is concluded. (Changes are provided for by Federal Law No. 146-FZ of 08.06.2015, come into force on 01.01.2016).			The procedure for set-off and return was not prescribed in the Tax Code.
INCOME TAX
The cost criterion for recognizing property as depreciable has been changed.	Article 256 "Depreciable property", paragraph 1	Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles.			Depreciable property was recognized as property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles.
The value limit for the recognition of property as a fixed asset has been increased.	Article 257 "Procedure for determining the value of depreciable property", paragraph 1	Fixed assets are understood as a part of property used as means of labor for the production and sale of goods or for managing an organization with an initial value of more than 100,000 rubles. (Changes are provided for by Federal Law No. 150-FZ dated June 8, 2015, and apply to property put into operation on January 1, 2016).			OS was recognized as property with an initial value of more than 40,000 rubles.
The accounting of interest on ruble denominated debt obligations for controlled transactions has changed.	Article 269 "Peculiarities of accounting for interest on debt obligations for tax purposes", paragraph 1.2	If a debt obligation issued in rubles arose from a controlled transaction, then when calculating income tax, the maximum interest rates are: For the period from January 1 to December 31, 2015 - from 0 to 180 percent of the key rate of the Central Bank of the Russian Federation; For ruble obligations arising from transactions that are not controlled, the value of the limiting percentage has not changed. (Amended by Federal Law No. 32-FZ dated March 8, 2015, subparagraph 1 of paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation applies to legal relations that arose from January 1, 2015).			The following intervals were set for limiting interest rates on debt obligations issued in rubles: Starting from January 1, 2016 - from 75 to 125 percent of the refinancing rate of the Central Bank of the Russian Federation.
The procedure for calculating income tax on dividends has been clarified.	Article 275 "Features of determining the tax base on income received from equity participation in other organizations", paragraph 6	Clarified that if the recipients of income in the form of dividends paid by a foreign organization acting in the interests of third parties are residents of the Russian Federation (individuals or companies), then the amount of tax withheld upon payment of dividends is determined by the formula given in paragraph 5 of Article 275 of the Tax Code of the Russian Federation . In other words, the procedure for paying income tax on dividends is determined by the recipient. If dividends are received by a resident of the Russian Federation, the tax is calculated in accordance with paragraph 5 of Article 275 of the Tax Code of the Russian Federation. If a non-resident, then the tax is withheld from the amount paid. (Changes were made by Federal Law No. 326-FZ dated November 28, 2015, come into force on January 1, 2016).			It was established that when paying dividends to a foreign company or non-resident individual, income tax must be withheld from the amount paid.
The revenue limit for quarterly advance payments has been increased.	Article 286 "Procedure for calculating tax and advance payments", paragraph 3	Organizations whose sales revenues for the previous four quarters did not exceed an average of 15 million rubles for each quarter pay only quarterly advance payments based on the results of the reporting period. (Changes are provided for by Federal Law No. 150-FZ of 08.06.2015, come into force on 01.01.2016).			The maximum amount of revenue was 10 million rubles.
EXCISES
A new type of excisable goods appeared - middle distillates.	Article 181 "Excisable goods", subparagraph 11 of paragraph 1	Domestic stove fuel has been replaced by "medium distillates". This concept includes not only heating oil, but also ship fuel.			Among the excisable goods, household stove fuel was named by this norm.
The procedure for issuing certificates of registration of an organization that sells middle distillates has been established.	A new article has been introduced.	A new article 179.5 "Certificate of registration of an organization engaged in operations with middle distillates" has been introduced. This norm establishes the procedure for issuing certificates of registration of an organization engaged in operations with middle distillates. To obtain a certificate, a company must submit an application for a certificate to the inspectorate. The full package of documents depends on the type of operation with middle distillates. For example, in relation to watercraft, copies of documents confirming the right of ownership, possession, or use of the vessel must be submitted. (Changes were made by Federal Law No. 323-FZ dated November 23, 2015).			The concept of "middle distillates" was not in the Tax Code.
	Article 181 "Excisable goods", subparagraph 10 of paragraph 1	The concept of straight-run gasoline has been clarified. (Changes were made by Federal Law No. 323-FZ of November 23, 2015).
The list of objects subject to excise taxation has been supplemented.	Article 182 "Object of taxation", paragraph 1	(Changes were made by Federal Law No. 323-FZ of November 23, 2015).
It is established how to calculate the tax base for middle distillates.	Article 187 "Determination of the tax base for the sale (transfer) or receipt of excisable goods"	The article is supplemented by paragraphs 11 - 13, which establish how to calculate the tax base for the receipt and sale of middle distillates. (Changes were made by Federal Law No. 323-FZ of November 23, 2015).
The rules for applying deductions for middle distillates are defined.	Article 200 "Tax deductions"	The article is supplemented by paragraphs 22 - 24, which establish the procedure for applying deductions for middle distillates. (Changes were made by Federal Law No. 323-FZ of November 23, 2015).
Excise rates have changed.	Article 193 "Tax rates"	Excise rates for 2016-2017 have been set. Increased excise rates on weak alcohol, tobacco products and cars. The increase also applies to wine (except for wine with a protected geographical indication or designation of origin), beer, cigarettes, cars with an engine power over 90 hp. The excise rate on straight-run gasoline and motor oils has been reduced. The rate on class 5 gasoline has increased. It is equal to 7530 rubles. for 1 ton. For gasoline that does not correspond to this class, the rate has also increased - 10,500 rubles. for 1 ton Reduced rate for wines that have a protected geographical indication or appellation of origin. In 2016, it will be 5 rubles, and for sparkling wines - 13 rubles. per litre. The excise tax on other wines and sparkling wines will be equal to 9 and 26 rubles. per liter, respectively. (Changes were made by Federal Law No. 323-FZ of November 23, 2015).			Some bets were different.
TAX ON EXTRACTION OF MINERAL RESOURCES
Ligature gold is referred to the mined minerals.	Article 337 "Extracted minerals", subparagraph 13 of paragraph 2	Mined minerals include, among other things, ligature gold (an alloy of gold with chemical elements, slip or native gold) that meets the national standard (technical specifications) and (or) the standard (technical specifications) of the taxpayer organization. It has been clarified that the loss of precious metals according to mandatory accounting data, arising from the extraction of such metals from primary (ore), placer and technogenic deposits, is recognized as standard losses during the extraction of these minerals, within the limits of loss standards approved in the manner determined by the Government of the Russian Federation. (Changes were made by Federal Law No. 319-FZ of November 23, 2015).			Ligature gold was not mentioned in the article. Also, it was not said what is meant by normative losses.
SIMPLIFIED TAXATION SYSTEM
The rate when applying the simplified tax system with the object "income" can be changed by the subjects of the Russian Federation.	Article 346.20 "Tax rates", paragraph 1	The laws of the constituent entities of the Russian Federation may establish tax rates ranging from 1 to 6 percent, depending on the categories of taxpayers. In some cases, there may even be a zero rate. (Changes are provided for by Federal Law No. 232-FZ dated July 13, 2015, come into force on January 1, 2016)			The rate for the simplified tax system with the object "income" was one - 6 percent.
The rate under the simplified tax system with the object "income minus expenses" can be reduced in relation to 2017-2021.	Article 346.20 "Tax rates", point 3	It has been established that for the periods of 2017-2021, the tax rate can be reduced to 3 percent if the object of taxation is income reduced by the amount of expenses. At the same time, tax rates can be set depending on the categories of taxpayers and types of entrepreneurial activity. (Changes are provided for by Federal Law No. 232-FZ of July 13, 2015, and come into force on January 1, 2016).			For the periods 2017 - 2021, the tax rate may be reduced: up to 4 percent if the object of taxation is income; up to 10 percent if the object of taxation is income reduced by the amount of expenses. At the same time, tax rates cannot be lower than 3 percent and can be differentiated depending on the categories of taxpayers.
TRANSPORT TAX
	Article 363 "Procedure and terms for payment of tax and advance tax payments", paragraph 1	The tax is payable by taxpayers - individuals no later than December 1 of the year following the expired tax period. (Changes are provided for by Federal Law No. 320-FZ dated November 23, 2015).
PROPERTY TAX OF ORGANIZATIONS
Property tax on real estate should be paid not only by owners.	Subparagraph 3 of paragraph 12 of Article 378.2 Features of determining the tax base, calculation and payment of tax in relation to certain real estate objects	An object of immovable property is subject to taxation by the owner of such an object or by an organization that owns such an object on the right of economic management, unless otherwise provided by Articles 378 and 378.1 of the Tax Code of the Russian Federation. (Changes are provided for by Federal Law No. 382-FZ dated November 29, 2014, come into force on January 1, 2016).			An object of immovable property is subject to taxation by the owner of such an object, unless otherwise provided by Articles 378 and 378.1 of the Tax Code of the Russian Federation.
Reporting periods for tax on retail and office buildings	Paragraph 2 of article 379 “Tax period. Reporting period»	The reporting periods for taxpayers who calculate tax based on the cadastral value are the first, second and third quarters of the calendar year. (Changes were introduced by Federal Law No. 327-FZ dated November 28, 2015, effective from January 1, 2016).
LAND TAX
The tax payment deadline for individuals has been changed.	Article 397 "Procedure and terms for payment of tax and advance payments on tax", paragraph 1	Land tax is subject to payment by taxpayers - individuals no later than December 1 of the year following the expired tax period.
TAX ON PROPERTY OF INDIVIDUALS
The tax payment deadline has been changed.	Article 409 "Procedure and terms of tax payment", paragraph 1	Tax on the property of individuals is paid no later than December 1 of the year following the expired tax period. (Changes were made by Federal Law No. 320-FZ dated November 23, 2015).
INSURANCE PREMIUM AND PAYMENTS
The essence of the changes	new document	How it became in 2016			How it was in 2015
The marginal base for the calculation of contributions to the FSS has been increased.	Decree of the Government of the Russian Federation of November 26, 2015 No. 1265, comes into force on January 1, 2016.	Since 2016, the maximum base for the calculation of contributions for compulsory social insurance in case of temporary disability and in connection with motherhood paid to the Social Insurance Fund is 718,000 rubles. The rate for accrual has not changed. With accrued cumulative payments from the beginning of the year, not exceeding 718,000 rubles, you need to pay contributions to the FSS in the amount of 2.9 percent.			The maximum value of the base for calculating insurance premiums to the FSS was 670,000 rubles.
The marginal base for the calculation of contributions to the PFR has become larger.		Since 2016, the maximum value of the base for calculating insurance premiums in the Pension Fund of the Russian Federation has been 796,000 rubles. The assessment rate has been maintained at 22 per cent up to the cap of the assessment base and 10 per cent above the cap.			The maximum value of the base for calculating insurance premiums in the Pension Fund was 711,000 rubles.
The indexation coefficient for monthly payments for "unfortunate" insurance has been increased.	Decree of the Government of the Russian Federation of 01.12.2015 No. 1299	From February 1, 2016, the indexation coefficient for the amount of the monthly insurance payment for compulsory social insurance against industrial accidents and occupational diseases, appointed before February 1, 2016, is 1.064. This means that the maximum amount of the monthly insurance payment, taking into account indexation, is 72,639.28 rubles (68,270 rubles x 1.064).
The premium rates for "unfortunate" insurance have not changed.	Federal Law No. 362-FZ dated December 14, 2015	Recall that the rates of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are established by Federal Law No. 179-FZ of December 22, 2005. The rate - from 0.2 to 8.5 percent - depends on the main type of economic activity and the class of occupational risk.
Established how to pay injury contributions when providing staff.	Changes to Art. 22 of Law No. 125-FZ were introduced by Federal Law No. 116-FZ of 05.05.2014	Insurers who temporarily send their employees under a contract for the provision of labor of employees (personnel) to work for another legal entity or individual entrepreneur (hereinafter referred to as the receiving party), pay insurance premiums from the earnings of temporarily sent employees based on the insurance rate determined in accordance with the main type of economic activities of the host. And also from allowances and discounts to the insurance rate, established taking into account the results of a special assessment of working conditions at the workplaces, where temporarily sent workers actually work. The receiving party provides the insured with information about its main type of economic activity, the results of a special assessment of working conditions at the workplace and other information necessary to determine the insurance rate and establish premiums and discounts to the insurance rate.			The legislation did not regulate the procedure for providing personnel. Accordingly, the rules for calculating insurance premiums when providing personnel were not spelled out.
COEFFICIENTS-DEFLATORS
The essence of the changes	new document	How it became in 2016			How it was in 2015
For UTII, the deflator coefficient has not changed.	Order of the Ministry of Economic Development of Russia dated November 18, 2015 No. 854	The deflator coefficient K1 is 1.798 The deflator coefficient K1 is used in calculating the single tax on imputed income. When calculating the amount of UTII for tax periods, the base yield must be multiplied by the coefficient K1 corresponding to the current year.
For personal income tax, the deflator coefficient has been increased.		The deflator coefficient is 1.514. This coefficient is taken into account when calculating a fixed advance payment, which is paid by foreigners working in Russia on the basis of a patent (clause 3, article 227.1 of the Tax Code of the Russian Federation). The advance payment is 1,200 rubles (clause 2, article 227.1 of the Tax Code of the Russian Federation). This means that in 2016 the advance payment, excluding the regional coefficient, will be 1,816.80 rubles.			The deflator coefficient for personal income tax was 1.307.
For USN, the deflator coefficient has been increased.		The deflator coefficient is 1.329. This coefficient is multiplied by the marginal amount of income received at the end of the reporting (tax) period, at which the taxpayer loses the right to apply the simplified tax system. It amounts to 60 million rubles (clause 4 of article 346.13 of the Tax Code of the Russian Federation). This means that the limit value in 2016 is 79,740,000 rubles. The amount of income for 9 months is also indexed, at which the company has the right to switch to this special regime - 45 million rubles (clause 2 of article 346.12 of the Tax Code of the Russian Federation). This maximum in 2016, taking into account the coefficient, will be 59,805,000 rubles (45,000,000 rubles x 1.329).			The deflator coefficient for the USN was 1.147.
For PSN, the deflator coefficient has been increased.	Order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772	The coefficient is 1.329. The coefficient is taken into account when determining by the subjects of the Russian Federation the maximum amount of annual income potentially receivable by an individual entrepreneur (clause 9, article 346.43 of the Tax Code of the Russian Federation). In accordance with paragraph 7 of Article 346.43 of the Tax Code of the Russian Federation, it cannot exceed 1 million rubles. Taking into account the coefficient, this amount should not exceed 1,329,000 rubles (1,000,000 rubles x 1.329).			The deflator coefficient for PSN was 1.147.
A deflator coefficient has been set for the sales tax.	Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772	The coefficient is set at 1.154. It is multiplied by the fee rate for organizing retail markets. It cannot exceed 550 rubles per 1 square meter of the retail market area (clause 4, article 415 of the Tax Code of the Russian Federation). Taking into account the coefficient in 2016, this rate should not exceed 634.70 rubles (550 rubles x 1.154).			The deflator coefficient for 2015 was not set.
The property tax rate has increased.	Order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772	The property tax coefficient is 1.329. It is taken into account when determining the tax base based on the inventory value of the object of taxation. The tax base is determined for each object of taxation as its inventory value, calculated taking into account the deflator coefficient based on the latest inventory value data submitted to the tax authorities before March 1, 2013 (Article 404 of the Tax Code of the Russian Federation).			The deflator coefficient for the property tax was 1.147.
FINES, SANCTIONS
The essence of the changes	Code norm	How it became in 2016			How it was in 2015
The penalty for non-payment for damage to roads by heavy trucks over 12 tons has been reduced.	Article 12.21.3 of the Code of Administrative Offenses of the Russian Federation "Failure to comply with the requirements of the legislation of the Russian Federation on payment of compensation for damage caused to public roads of federal significance by vehicles with a maximum permissible mass of more than 12 tons"	For drivers of vehicles owned by foreign carriers and for owners of vehicles, with the exception of vehicles owned by foreign carriers, the fine is 5,000 rubles. And for repeated violation - 10,000 rubles. In addition, it was established that liability for failure to pay a fee for damage to roads does not arise if, at the time of the consideration of the case, the vehicle traveled no more than 50 km from the border of the Russian Federation, and the payment was made even before the consideration of the case. (Changes were made by Federal Law No. 378-FZ of December 14, 2015).			The administrative fine for non-payment of payment for damage to roads was provided in the following amounts: For the driver of the vehicle - 5000 rubles; For officials responsible for the movement of the specified vehicle - 40,000 thousand rubles (for a repeated violation - 50,000 rubles); For individual entrepreneurs - 40,000 rubles (for a repeated violation - 50,000 rubles); For legal entities - 450,000 rubles (for a repeated violation - 1 million rubles).
Sanctions have been established for failure to submit Form 6-NDFL.	Article 126 of the Tax Code of the Russian Federation "Failure to provide the tax authority with information necessary for the implementation of tax control"	Failure by the tax agent to submit the calculation of the amounts of personal income tax within the established period leads to a fine in the amount of 1,000 rubles for each full or incomplete month from the date set for its submission. (Clause 1.2 was introduced by Federal Law No. 113-FZ of 02.05.2015, comes into force on 01.01.2016).			There was no form 6-NDFL, and responsibility too.
Sanctions have been introduced for submission by tax agents of documents with unreliable information.	A new article has been introduced into the Tax Code.	If the tax agent submits documents with false information to the inspectorate, he will face a fine of 500 rubles for each such document. The tax agent is released from liability if he independently identified errors and submitted updated documents to the Federal Tax Service until the moment when the tax agent found out that the inspectorate discovered the unreliability of the information contained in the documents submitted by him. (Changes were made by Federal Law No. 113-FZ dated 02.05.2015, come into force on 01.01.2016).			Responsibility for the submission of documents with false information was not provided.