Legislative Changes Review
Monthly reviews of legislative changes, prepared by leading experts of SberSolutions, contain the most important and actual information on the effective and planned innovations in the scope of HR records management, bookkeeping and tax accounting.
For your convenience the list of innovations is accompanied by specialists' comments, reflecting the essence of changes at practice.
The digest also contains an expert analysis of court practice for the reporting period along with an overview of main events of the month.
For your convenience the list of innovations is accompanied by specialists' comments, reflecting the essence of changes at practice.
The digest also contains an expert analysis of court practice for the reporting period along with an overview of main events of the month.
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Legislative Changes Review
November, 2022
December 9, 2022
Legislative Changes Review
November, 2022
November, 2022
Main events in November:
- The tax inspection can't refuse in the performance of a reconciliation of settlements
- It is impossible to obtain a certificate of the electronic signature verification key according to a power of attorney
- The Federal Council warned on possible problems due to the introduction of a unified tax payment
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Legislative Changes Review
September, 2022
October 9, 2022
Legislative Changes Review
September, 2022
September, 2022
Main events in September:
- The FTS of Russia has offered the forms of applications for offset and return of a unified tax payment (hereinafter – the "ENP")
- A new procedure for the production of forms of work record books and their provision to employers has been approved
- The key rate was reduced from 8% to 7,5 % per annum
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Legislative Changes Review
August, 2022
September 9, 2022
Legislative Changes Review
August, 2022
August, 2022
Main events in July:
- The FTS has explained how to deal with VAT, if VAT was paid in advance before October 1, 2022
- The PFR has made changes to the forms SZV-TD, SZV-STAZH, ODV-1 and DSV-3
- Changes in payment orders since May 1, 2022
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Legislative Changes Review
July, 2022
August 9, 2022
Legislative Changes Review
July, 2022
July, 2022
Main events in July:
- From 2023 the unified tax payment will become obligatory for everyone
- The Ministry of Finance has introduced changes to the procedure for filling payment orders
- There were introduced amendments to the laws on the obligatory pension insurance
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Legislative Changes Review
June, 2022
July 9, 2022
Legislative Changes Review
June, 2022
June, 2022
Main events in June:
- FSBU draft: it was offered to perform inventory according to new rules
- The Ministry of Labor of Russia clarified the deadlines for submitting information about vacancies
- The Central Bank of the Russian Federation has decreased the key rate up to 9,5%
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Legislative Changes Review
May, 2022
June 9, 2022
Legislative Changes Review
May, 2022
May, 2022
Main events in May:
- There were offered amendments to the Tax Code of the Russian Federation, aimed at improving the procedure for the calculation of insurance contributions
- The Government has determined who will be provided with a deferment on the insurance contributions payment
- The FSS has approved the forms of documents for allowances payment
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Legislative Changes Review
April, 2022
May 19, 2022
Legislative Changes Review
April, 2022
April, 2022
Main events in April:
- There was published a new ground for the declarative procedure of VAT refund: how to fill a tax return for the 1st quarter
- Introduction of amendments to the Code of Administrative Offenses in order to reduce the administrative burden on the employer
- There were adopted new measures of tax support
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Legislative Changes Review
March, 2022
April 19, 2022
Legislative Changes Review
March, 2022
March, 2022
Main events in March:
- There were recommended new formats of an application on recovery and offset of excessively paid taxes
- The Government of the Russian Federation has announced a moratorium on scheduled and unscheduled audits
- The President instructed the Government to introduce new benefits for the IT industry
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Legislative Changes Review
February, 2022
March 1, 2022
Legislative Changes Review
February, 2022
February, 2022
Main events in February:
- The possibility of holding a general meeting of shareholders, as well as LLC participants in the form of absentee voting, has been extended for 2022
- The Board of Directors of the Bank of Russia decided to raise the key rate from February 28, 2022 up to 20% per annum
- Foreign organizations and foreign structures without establishing a legal entity are required to provide data on their participants (founders, beneficiaries and managers) no later than March 28, 2022
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Legislative Changes Review
December, 2021
January 1, 2022
Legislative Changes Review
December, 2021
December, 2021
Main events in December:
- The Central Bank has increased the key rate
- The amount of MROT for 2022 has been approved
- The Ministry of Finance has clarified how to calculate PIT and insurance contributions, if an employee works according to a civil agreement abroad
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Legislative Changes Review
November, 2021
December 1, 2021
Legislative Changes Review
November, 2021
November, 2021
Main events in November:
- There were approved deflator coefficients for 2022
- The Government has approved the rates of unemployment allowances for 2022
- Electronic documents flow
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Legislative Changes Review
October, 2021
November 1, 2021
Legislative Changes Review
October, 2021
October, 2021
Main events in October:
- The Central Bank of the RF has increased the key rate
- There was determined the minimum subsistence level in Moscow for 2022
- The government approved the rules for registering and maintaining a personal account by foreign persons operating in the Internet on the territory of the Russian Federation, and their interaction with the state authorities of the Russian Federation using a personal account
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Legislative Changes Review
September, 2021
Oсtober 1, 2021
Legislative Changes Review
September, 2021
September, 2021
Main events in September:
- The Government of the Russian Federation has approved the transfer of days off in 2022
- Maintenance of employment record books from September 01, 2021
- The forms and formats for the submission of data on accreditation of branches and representative offices of foreign credit, insurance organizations, as well as foreign legal entities, carrying out activity in the field of civil aviation, have been updated
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Legislative Changes Review
August, 2021
September 1, 2021
Legislative Changes Review
August, 2021
August, 2021
Main events in August:
- On accounting for profit tax purposes of a monetary contribution, made to property of an organization while selling shares in the authorized capital
- Recommendations for the influenza and ARVI season of 2021-2022
- There was established a procedure for cancellation of a deportation decision in relation to a stateless person, who received a temporary certificate
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Legislative Changes Review
July, 2021
August 1, 2021
Legislative Changes Review
July, 2021
July, 2021
Main events in June:
- On Approval the Regulation on the National System of Goods Traceability
- The Ministry of Finance has announced large-scale changes in the legislation regarding audit activity
- There was clarified a procedure for introducing the FNC Register of orders on cancellation of powers of attorney, issued in a simple written form
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Legislative Changes Review
June, 2021
July 1, 2021
Legislative Changes Review
June, 2021
June, 2021
Main events in June:
- There was published a Federal Accounting Standard 27/2021 (hereinafter – the "FSBU 27") "Documents and Documents Flow in the Accounting"
- Rostrud explained whether it is possible to make an additional payment to employees for vaccination against coronavirus
- Additional restrictions are being introduced in Moscow due to the deterioration of statistics on the incidence of coronavirus infection COVID 19
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Legislative Changes Review
May, 2021
June 1, 2021
Legislative Changes Review
May, 2021
May, 2021
Main events in May:
- Accounting reports for 2020 were published on the resource of accounting (financial) statements
- A draft on electronic HR documents flow has been submitted to the State Duma
- Regular international flights with Iceland, Malta, Mexico, Portugal and Saudi Arabia will resume from May 25, 2021
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Legislative Changes Review
April, 2021
May 11, 2021
Legislative Changes Review
April, 2021
April, 2021
Main events in April:
- Audit news: there were introduced restrictions on the provision of information and documentation during an audit
- The form of a VAT-invoice, a log book, a Purchase and Sales Ledger will change from 1 July, 2021
- The FTS has provided clarifications regarding the documents which confirm residence of a foreign company and actual right for the receipt of income
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Legislative Changes Review
March, 2021
April 1, 2021
Legislative Changes Review
March, 2021
March, 2021
Main events in March:
- The Federal Tax Service is developing a service for electronic receipts storage
- The Ministry of Finance has clarified the procedure for determining the tax status of a natural person for PIT purposes
- There was adopted a law, aimed at improving the procedure for making foreign investments to separate business entities of strategic importance
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Legislative Changes Review
February, 2021
March 1, 2021
Legislative Changes Review
February, 2021
February, 2021
Main events in February:
- The Ministry of Finance of Russia clarified the procedure for applying a preferential rate of 5% on the agreements for the avoidance of double taxation with Cyprus, Malta and Luxembourg, taking into account the recently introduced amendments
- There was prepared a draft law for the 3rd reading on the extension of the possibility of absentee voting for JSCs and LLCs on the approval of annual reports and annual balance sheets for 2021, as well as on simplifying the procedure for a foreign legal entity to obtain the status of an international company in the Russian Federation
- There were increased administrative fines for violations of the RF laws in the scope of personal data
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Legislative Changes Review
January, 2021
February 1, 2021
Legislative Changes Review
January, 2021
January, 2021
Main events in January:
- The RF Ministry of Finance has informed the list of countries in relations with which the provisions of the multilateral Convention on Implementation of Measures Relating to Tax Treaties on Counteraction to Base Dilution and Withdrawal of Profits from Taxation have started to apply since January 1, 2021
- From 01.01.2021 residents have the right not to credit foreign and Russian currency to their bank accounts in the authorized banks when offsetting a certain list of services
- The Federal Tax Service has sent clarifications on the control over the repatriation of funds under export contracts and loan agreements
- The draft on new rules of the minimum wage (MROT) was adopted in the third reading
- The FTS of the RF has clarified the procedure for applying restrictions on the use of electronic payment facilities without opening a bank account which will apply from 01.07.2021
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Legislative Changes Review
December, 2020
January 11, 2021
Legislative Changes Review
December, 2020
December, 2020
Main events in December:
- We draw the attention of foreign companies which transfer the rights to use computer programs to the fact that from 2021 they will have to pay VAT at the rate of 20% regardless of the date of the agreement
- From 01.01.2021 residents shall obligatory submit reports on foreign accounts taking into consideration new requirements to information on financial assets
- The Government has approved the maximum rates of base on contributions for 2021
- The draft on new rules of the minimum wage (MROT) was adopted in the third reading
- The President has extended until June 15, 2021 the terms of staying of foreign citizens and stateless persons in the Russian Federation due to coronavirus infection
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Legislative Changes Review
November, 2020
December 01, 2020
Legislative Changes Review
November, 2020
November, 2020
Main events in November:
- There was adopted a federal law on amending the Tax Code of the RF
- There was approved a new form of 6-NDFL calculation, which will apply since 2021
- There was adopted a law on PIT progressive rate. The amendments in the RF Tax Code will be effective from 01.01.2021
- A part of regulatory acts in the scope of labor protection will be cancelled in 2021
- There was expanded a competence of the Constitutional Court of the RF on questions of execution decisions of inter-state bodies and foreign and international courts
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Legislative Changes Review
October, 2020
November 01, 2020
Legislative Changes Review
October, 2020
October, 2020
Main events in October:
- The FTS has prepared a pilot project on cameral audits within VAT recovery: the period was reduced up to a month
- There were approved two new accounting standards – "Fixed Assets" and "Capital Investments"
- The Central Bank hasn't again changed the key rate. It remained on the same level – 4,25%
- On employees' transfer to a remote regime of work
- The law has adjusted the powers of the Government of the Russian Federation and the Ministry of Internal Affairs of Russia regarding issuance of permits for temporary residence in the Russian Federation to foreigners
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Legislative Changes Review
September, 2020
October 01, 2020
Legislative Changes Review
September, 2020
September, 2020
Main events in September:
- Subsidies to take measures to prevent the spread of coronavirus are granted free of charge, and no reporting on its use is required
- From January 01, 2021 onwards, the tax rates for dividends and interest will change in the tax treaty between Cyprus and Russia
- The Russian Ministry of Finance has explained that from tax authorities will be able from October to offset old overpayment with no restrictions on the types of taxes
- The Ministry of Labor has updated the rules for calculating and confirming the length of service to determine the amounts of sick leave benefits
- Legal review of recent amendments and draft bills/bill
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Legislative Changes Review
August, 2020
September 01, 2020
Legislative Changes Review
August, 2020
August, 2020
Main events in August:
- How tax authorities check the intra-group expenses of international groups of companies
- Expenses on disinfection and personal protective means shall be reasonable
- The Federal Tax Service has clarified how to fill 6-NDFL, if an employee lost the status of a resident
- In 2020 there's a special procedure for determining the status of a tax resident of the RF
- The Ministry of Labor has reminded that it isn't possible to return to maintaining a paper employment record book, if an employee made a choice in favor of maintaining data on his labor activity in electronic form
- The President of the RF has approved a list of assignments on the question of Russia entry into the International Organisation for Migration
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Legislative Changes Review
July, 2020
August 01, 2020
Legislative Changes Review
July, 2020
July, 2020
Main events in June:
- There were published amendments on recognition of bad debts on credits for urgent needs
- The Ministry of Finance has published recommendations on accounting of expenses, connected with the pandemic
- New rules for making payments to employees being dismissed due to liquidation of the company
- The Bank of Russia: the key rate was decreased up to 4,25% per annum
- The deadlines for the submission of some documents, specified by the Instruction of the Bank of Russia No.181-I, have been prolonged
- Since July 31, 2020 the administrative liability for violations of the currency legislation of the Russian Federation will significantly change
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Legislative Changes Review
June, 2020
July 01, 2020
Legislative Changes Review
June, 2020
June, 2020
Main events in June:
- The deadline for the submission of statements on cash flow on foreign accounts has been prolonged
- The Tax Code of the RF was added by planned changes due to the occurred situation in the conditions of the pandemic
- The Central Bank has decreased the key rate up to 4,5 %
- The Ministry of Finance has commented the peculiarities of forming consolidated financial reports in the conditions of the spread of the coronavirus infection
- There were set forth reduced tariffs of insurance contributions for certain categories of payers of insurance contributions
- The MIA of Russia has approved new forms of applications and notifications of foreign citizens
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Legislative Changes Review
May, 2020
June 01, 2020
Legislative Changes Review
May, 2020
May, 2020
In this issue
- Tax accounting
- Payroll
- HR recordkeeping
- Case law
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Legislative Changes Review
April, 2020
May 01, 2020
Legislative Changes Review
April, 2020
April, 2020
In this issue
- Tax accounting
- Payroll
- HR recordkeeping
- Case law
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Legislative Changes Review
March, 2020
April 01, 2020
Legislative Changes Review
March, 2020
March, 2020
In this issue
- Coronavirus: review of major events of the month
- Tax accounting
- Payroll
- HR recordkeeping
- Case law
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Legislative Changes Review
February, 2020
March 01, 2020
Legislative Changes Review
February, 2020
February, 2020
In this issue
- Tax accounting
- Payroll
- HR recordkeeping
- Case law
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Legislative Changes Review
January, 2020
February 01, 2020
Legislative Changes Review
January, 2020
January, 2020
In this issue
- Tax accounting
- Payroll
- HR recordkeeping
- Case law
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