Important changes in legislation from 2020

Change

Subject

Effective date

Source

Expert recommendations

Labor Relations

Increasing the minimum wage

The minimum wage in 2020 has been increased to 12,130 rubles.

From 01.01.2020

Order of the Ministry of Labor of Russia dated 09.08.2019 No. 561n

It is necessary to check the staffing table and increase the minimum wage, the wages of those workers who receive less.

Forms of notification of foreigners

It is necessary to use the new notification forms if foreigners work for you.

From 28.10.2019

Order of the Ministry of Internal Affairs of 04.06.2019. No. 363

The new forms have more space than the old forms. If you do not have enough space to fill, you need to use additional sheets..

New SNILS

SNILS in the form of an electronic notification instead of a paper one

From 01.04.2019

Resolution of the Board of the Pension Fund dated 13.06.2019 No. 335

The employer can no longer demand the SNILS number from the employee, but independently request the data from the PF.

Personal income tax

Deadline for 6-NDFL and 2-NDFL

The due date for settlements on forms 6-NDFL and 2-NDFL was postponed to March 01.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

The possibility of reconciliation with the Federal Tax Service a month earlier, and if there are underpayments and penalties, this will be revealed earlier and the amount of penalties will be less.

The choice of filing reports 6-NDFL and 2-NDFL companies with separate divisions

Companies whose head office is located in one municipal district, and separate subdivisions in another, can choose one inspectorate, where to submit reports and pay personal income tax for a separate subdivision

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

It is necessary to submit a notification to the Federal Tax Service, and indicate which subdivision will be. The deadline for submission is no later than January 01. You will not be able to change the division during the year.

Deflator coefficient for foreigners

Fixed advance payments for personal income tax for foreigners who work under a patent are increased by a factor of 1,813

From 01.01.2020

Order of the Ministry of Economic Development of October 21, 2019 No. 684

For those employees whose wages are "low", the tax burden on personal income tax may be increased

Personal income tax affected by natural disasters and terrorist attacks

Income received by victims of natural disasters or terrorist attacks are exempt from personal income tax.

From 29.09.2019

Federal Law of September 29, 2019 No. 323-FZ

Also, those who rent out housing to the victims may not pay the tax.

Personal income from debt forgiveness

A citizen who has a debt to the company generates income at the moment when the obligation to pay the debt ends.

The termination day can be the date of the forgiveness of the debt or the date of the judgment

From 01.01.2020

Item 2, Art. 1 of the Federal Law of July 26, 2019 No. 210-FZ

In 2019 the bad debt income of the related party arose on the day the debt was written off the company's balance sheet.

4-NDFL

Cancellation of the obligation to submit a 4-NDFL individual entrepreneur about the estimated income.

From 01.01.2020

P. 7 Art. 1 of the Federal Law of 15.04.2019 No. 63-FZ

Now you just need to independently calculate and pay advances based on the results of the quarter, six months and nine months.

Insurance payments

Limit for assessing contributions

1,292,000 - the maximum base for pension contributions;

912,000 - maximum base for contributions for sickness and maternity

From 01.01.2020

Resolution of the Government of the Russian Federation of November 6, 2019. No. 1407

An annual increase in the size limit increases the tax burden on the employer. This must be taken into account when budgeting payroll expenses..

Reduced rates

Reduced rates do not apply for the following categories: :

1. Business societies and partnerships that in practice apply or introduce the results of intellectual activity, the exclusive rights to which belong to their founders or participants: - budgetary or autonomous scientific institutions; - budgetary or autonomous educational institutions of higher education.

2. Organizations and entrepreneurs that have entered into agreements on technology-innovative activities and who make payments to employees working: - in technology-innovative special economic zones; - industrial-production special economic zones.

3. Organizations and entrepreneurs that have entered into agreements on the conduct of tourist and recreational activities and who make payments to those employees who work in tourist and recreational special economic zones, united by a decision of the Government into a cluster.

From 01.01.2020

Subp. 1 p. 2 art. 427 Tax Code

If you work for a company that falls into one of the categories listed above, please check to see if you still have any other grounds to renew your eligibility for reduced rates. If not, from the beginning of the year, charge higher rates.

Cancellation of the allowance for the care of a child under 3 years of age

The 50-ruble allowance for caring for a child under three years old has been canceled (except for the case when the child was born before January 01, 2020)

From 01.01.2020

Decree of the President of the Russian Federation of November 25, 2019 No. 570

The employer has less "red tape" with the execution of personnel documents and the cost of transferring this amount.

Report to Pension Fund in the form SZV-TD

All employers will submit a new report to the Pension Fund. It will indicate information from the labor activity of the insured persons who are in labor relations with them.

From 01.01.2020 starting January report

Draft Law No. 748684-7 dated 07/08/2019

From 2020, information on the SZV-TD form will need to be submitted monthly. Completion date - no later than the 15th day of the next month. Thus, for the first time, you will submit a new report for January 2020 no later than February 17, 2020 (February 15 - day off, Saturday). From January 1, 2021, you will submit reports for each case of personnel changes. That is, when applying for a job or dismissal, information in the SZV-TD form will have to be submitted no later than the working day following the day of the issuance of the order for admission or dismissal. The following information should be included in the report:

·         Place of work - the name of the policyholder and information about its renaming (grounds for renaming and details of documents), the registration number of the policyholder;

·         Work performed and periods of work - information about hiring with an indication of the structural unit, position, specialty, profession, qualifications;

·         сведения о переводах на другую работу;

·         Information about dismissal and grounds for termination of an employment contract and details of orders and instructions. Information about work activity must be indicated for the period of work starting from January 1, 2020.

VAT

Scavenger's benefit

Regional operators for handling fixed utility costs received a VAT exemption. The use of the privilege is possible when providing services at uniform tariffs established by regional authorities.

From 01.01.2020

Subp. "A" clause 2 of Art. 1, item 3, Art. 2 of the Law of July 26, 2019 No. 211-FZ

The privilege will be valid for five calendar years, starting from the year in which the authorities will introduce uniform tariffs

VAT recovery after reorganization

When the company switches to the simplified tax system or UTII, it will have to restore the VAT, which it previously accepted for deduction, during the period of work on the OSNO..

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

The rule applies to any assignee.

Carriers do not pay VAT

The 0 percent VAT rate has been introduced for companies that provide services, carry out work on the transportation, transportation of not only goods, but also empty railway rolling stock or containers moved through the Russian Federation from the territory of a state that is not a member of the EAEU..

From 01.01.2020

Federal Law of September 29, 2019 No. 322-FZ

VAT exemption for aircraft engines and civil aircraft

Import of aircraft engines and civil aircraft into Russia is exempt from VAT

From 01.01.2020

Federal Law of September 29, 2019 No. 324-FZ

Deductions for intangible assets

When creating intangible assets, the VAT presented can be accepted for deduction after the registration of the relevant goods, works, services, property rights.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

New editions of clause 6 of Art. 171 and clause 1 of Art. 172 of the Tax Code of the Russian Federation

Income tax

Zero rate application

Newcomers have appeared on the list of companies that do not pay income tax. It is allowed to apply a zero rate:

libraries. • theaters, • museums, • regional operators for solid waste management

From 01.01.2020

Clauses 3, 7 and 9 of Article 1, Clause 4 of Article 2 of the Federal Law of July 26, 2019 No. 210-FZ

If you work for companies with activities such as those listed above, please check that you meet all the conditions for applying the zero rate of profit. 

Zero rate application for medical and educational organizations

The term of the benefit is now unlimited

From 01.01.2020

Article 2 of the Federal Law of July 26, 2019 No. 210-FZ

IP is not depreciated up to 100,000 rubles

intellectual property with an initial value of not more than 100 thousand rubles does not included into depreciable property

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

Losses

The period during which the income tax base can be reduced by no more than 50% of losses from previous years has been extended by one year. But, the tax authorities will be more attentive to transactions on the change of ownership. The assignee is prohibited from taking into account the losses of the assignee.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

If the FTS proves that the reorganization was carried out in order to take into account the losses, you can forget about the transfer of losses.

Change of depreciation method

You can only change the depreciation method once every five years.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

Check if payments from foreign partners fall under dividends

Payments that a foreign company, when distributing profits after tax, makes to a Russian company that is a shareholder or participant, are classified as dividends. And therefore, to taxable income, and taxes will have to be paid from them.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

Property tax

Settlements for advance payments

You no longer need to submit calculations of advance payments for property tax.

From 01.01.2020

P. 20 Art. 1 of the Federal Law of 15.04.2019 No. 63-FZ

Starting from reporting for 2019. companies submit only tax returns

Submission of the declaration is centralized

If a company is registered with several FTS at the place of registration of its real estate objects and the tax base for them is determined as their average annual value, it can submit one tax return for all objects from the FTS, where it is registered. It is at company choice.

From reporting for 2019

P. 20 Art. 1 of the Federal Law of 15.04.2019 No. 63-FZ

The list of objects of taxation by cadastral value has been expanded

The cadastral value will be taxed, including those objects that belong to the organization on the basis of the right of economic management.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

other buildings, structures, structures, premises.¾ objects of unfinished construction; ¾ single real estate complexes; ¾ garages and parking spaces; ¾ apartments, rooms; ¾ for residential buildings; ¾Amendments will be made to the list of real estate that is taxed on cadastral value. Instead of residential buildings and premises that are not accounted for on the balance sheet as fixed assets, there will now be objects of taxation on property of individuals. As a result, organizations will pay tax at the cadastral value

Transport tax

Motor boats taxed

Motor boats with engines up to 5 hp were added to the list of objects of taxation with transport tax.

From 01.01.2020

Subp. "A" clause 14 of Art. 1 of the Federal Law of 15.04.2019 No. 63-FZ

Cancellation of submission of the declaration

As part of the reporting for 2019, companies submit a transport tax return for the last time. From 2020, the tax authorities will calculate the tax based on the information they have, and send messages to the owners of vehicles - companies about the payment of the tax.

From reporting for 2020

Subp. "B" clause 16, clause 17 of Art. 1, item 3, Art. 3 of the Federal Law of 15.04.2019 No. 63-FZ

Federal Law of September 29, 2019 No. 325-FZ.

This practice has been applied to individuals for many years. Now it will be extended to legal entities. 

Land tax

Cancellation of submission of the declaration

As part of the reporting for 2019, companies submit their land tax return for the last time. From 2020, the tax authorities will calculate the tax based on the information they have and the payers of the notification about the payment of the tax.

From reporting for 2020

This practice has been applied to individuals for many years. Now it will be extended to legal entities.

KBK

New KBK

New KBKs have appeared to pay tax and administrative fines.

From 01.01.2020

Order of the Ministry of Finance dated 06.06.2019 No. 86n

Exchange of information with the Federal Tax Service

The Federal Tax Service will provide the reporting of the firm's partners upon its request

The company can request from the Federal Tax Service the financial statements of its counterparties and receive them for a separate fee..

From 01.01.2020

Federal Law of 28.11.2018 No. 444-FZ

Resolution of the Government of the Russian Federation of June 25, 2019 No. 811

The electronic database, starting from reporting for 2019, will be maintained by the Federal Tax Service, and not by Rosstat, as it was before. Access to this information resource will be paid and will amount to 200,000 rubles. for annual maintenance of one workplace.

Notification of separate subdivisions with a current account

It is necessary to inform about the empowerment or deprivation of a separate subdivision of the authority to calculate salaries only if it has a bank account.

From 01.01.2020

Federal Law of September 29, 2019 No. 325-FZ

FTS will send SMS

Tax inspectorates will send SMS messages to debtors for taxes, fines and penalties.

From 01.04.2020

Federal Law of September 29, 2019 No. 325-FZ

To receive SMS, you must give your consent.

Information on decisions, on interim measures will be made public

The FTS website will publish decisions on the adoption or cancellation of interim measures in the form of a ban on the alienation of property.

From 01.04.2020

Federal Law of September 29, 2019 No. 325-FZ