In the huge flow of information about changes in legislation, it is important to clearly separate what is in the draft and what has already entered into force. Therefore, it is necessary to pay attention to the law when the edition to it has already been adopted. Often, bills can be approved for years, but rumors about them spread at an incredible speed.
This article will be useful for managers of small firms and those who are going to register new organizations. Knowledge of the laws provides a correct understanding of tax optimization and risks that can be avoided. Together we will deal with seven adopted innovations of 2015-2016, which, as practice shows, not everyone knows about.
1. It is no longer necessary to submit a standard charter to the IFTS when registering an LLC, FZ-209 dated 06.29.2015. Samples of such a charter are being developed by the Federal Tax Service of Russia.
2. The patent taxation system — new types of activities are introduced, sub-clauses 48-63, cl.2. Art. 346.43 of Chapter. 26.5 of the Russian Federation Tax Code. Please note, a patent is taken for a period from 1 to 12 months within a calendar year.
3. The opening of representative offices at organization is not an obstacle to the use of the simplified tax system, sub-clause 1 of clause 3 of Art. 346.12 of the Russian Federation Tax Code. This does not apply to affiliates. As before, organizations that have affiliates are not entitled to apply the simplified taxation system.
4. On a monthly basis, policy holders are required to submit the SZV-M form to provide information about insured persons, Resolution of the Board of the RF PF dated 01.02.2016 N 83p. The first deadline is 10.05.2016.
5. The cost of fixed assets was increased to 100,000 rubles, Clause 1 of Article 256 of the Russian Federation Tax Code.
6. The new quarterly 6-personal income tax form from Q1 2016 was approved by order of the Federal Tax Service dated 14.10.2015 N ММВ-7-11/450@.
7. The Main Directorate of the Government Employment Services in the Omsk region obliged employers to report at least once a month. By the 5th day of each month on the absence of vacancies and within 3 days on the appearance of a vacancy, Order dated 27.08.2015 No. 37-p. Liability for Failure to Perform: Code of Administrative Offences of the Russian Federation, Art. 19.7. ”shall be punishable by a warning or the imposition of an administrative fine for citizens in the amount of one hundred to three hundred rubles; from three hundred to five hundred rubles for officials; from three thousand to five thousand rubles for legal entities…”
These are not all changes in legislation. I would also like to note that the judicial practice is already being applied on the execution of the Order dated 27.08.2015 No. 37-p in the Omsk region. Be literate! Study laws!