For individuals and legal entities preparation:
* Notice of opening/closing of a foreign account/deposit
* Statement of cash flows on foreign accounts and deposits
* Declaration 3-NDFL on income from a foreign account for individuals
* Petition for reduction of penalties
* Consultation (oral) via Zoom
Надежда, спасибо Вам большое, что были со мной весь год в наставничестве по налогам и сдаче отчетности. Теперь могу работать самостоятельно! Всё было профессионально, грамотно и без нареканий из фондов!
Ольга
Здесь будет ваш отзыв.
Здесь будет ваш отзыв.
Real estate is: residential buildings, apartments, rooms, cottages, garden houses, land plots or shares in all of the specified property.
When selling real estate in the territory of the Russian Federation, the term of ownership is important.
The term of ownership of the property is counted from the date of registration of ownership.
Regarding apartments from the developer (new building) – here, since 2020, the term of ownership of real estate is now counted not from the moment of registration of ownership, but from the date of full payment of the cost of the apartment. This document will be an act on the fulfillment of the obligation to pay for the equity participation agreement.
If you sell the property after a certain period of ownership, there will be no tax or declaration.
• Property purchased before 2016 is 3 years of ownership of the property. If the period of ownership is more than 3 years when selling such property, then you do not need to file a 3-NDFL declaration, and you do not need to pay income tax on the sale of the property.
• Property purchased after 2016 is 5 years of ownership of the property. If the period of ownership is more than 5 years when selling such property, then you do not need to file a 3-NDFL declaration, and you do not need to pay income tax on the sale of the property.
• from 2020, it is possible to sell apartments (starting from 2020 to sell) without tax, with a period of ownership of 3 years, but this reduction in the period will only affect:
a) the sale of a single dwelling, at the time of the transaction, there should not be another apartment in the property.
b) if the apartment was inherited,
c) or as a gift (gift) from a close relative;
d) or through privatization. Personal income tax payable to the budget = Income – Deduction = Profit * Tax rate Tax rate: 13% - tax resident of the Russian Federation. 30% - tax non-resident of the Russian Federation.
where is the Income, it is:
1) or the cadastral value of your property as of 01.01.20__ of the year in which the property sale agreement was signed, multiplied by a coefficient of 0.7. We take the information from the taxpayer's personal account in the section my property - sold real estate.
2) or the amount under the sale agreement.
Which is more of these two options will be the Income.
where is the deduction:
1) or 1,000,000 rubles (Article 200 of the Tax Code of the Russian Federation) for one year for all the property sold in that particular year.
2) or the amount paid earlier for the property, if it can be documented, these are the following expenses:
* expenses for the purchase of real estate (purchase);
* expenses for the purchase of finishing materials;
* expenses for work related to the decoration of an apartment, room or share(s) in them,
* expenses for the development of design and estimate documentation for finishing works.
At the same time, it is possible to deduct the costs of finishing an apartment only if the contract on the basis of which it was purchased provided for the purchase of an apartment without finishing. Otherwise, it is impossible to take into account the finishing costs.
If you turn out to be a tax non-resident on 01.01.2023, then you are not entitled to deductions, so you will have to pay personal income tax on the entire amount of income received.
How can this be avoided:
Method 1. Remain a tax resident of the Russian Federation. To spend more than 183 calendar days in the territory of the Russian Federation in the current calendar year. Alternatively, you can try to provide documents on treatment or training in another country for up to 6 months. But there is a suspicion that the tax service will have big questions about such documents, especially if you will officially work abroad according to the documents.
Method 2. Sell the property after the expiration of the minimum period of ownership. From January 1, 2019, non-residents of the Russian Federation will be able not to pay personal income tax when selling property that was owned for more than the minimum period of ownership (three years or five years). The amendments were introduced by Federal Law No. 424-FZ of 27.11.2018.
For taxation of income of non-residents received from the sale of property, the period of ownership did not matter until the end of 2018, and personal income tax was collected in any case. But since January 2019, amendments have been made to clause 17.1 of Article 217 of the Tax Code of the Russian Federation, according to which income received from the sale of real estate after 01.01.2019 is exempt from personal income tax if the minimum term of ownership is met.
Method 3. Donate property to a close relative. Such a transaction will not be taxed. Close relatives are considered spouses, parents and children, grandparents and grandchildren, brothers and sisters, including stepbrothers. When selling an apartment, a resident relative will pay not 30%, but 13% of the income received. A relative is also entitled to a property deduction.
11.03.2023
Sale of a car on the territory of the Russian Federation, possible options:
1. The car was sold for an amount exceeding 250,000 rubles, and there is only a sale document (Purchase and sale agreement). The document on the purchase of the car is not available. In this case, the sales tax is formed without taking into account the purchase price of the car, since it is impossible to document it. The amount of personal income tax payable to the budget = (The cost of selling a car according to the PREP is 250,000 rubles.) * Personal income tax rate
2. The car was sold for an amount exceeding 250,000 rubles, and you have documents (PREP) on hand for its purchase. The amount of personal income tax payable to the budget = (The cost of selling a car by PREP – The cost of buying a car by PREP) * personal income tax rate
• If the purchase of the car was for less than 250,000 rubles, then you can use the first option and apply a deduction of 250,000 rubles.
• If the car was sold cheaper than the purchase price of the car, then there will be no personal income tax payable to the budget in this case, but you need to file a 3-personal income tax declaration.
• If the car is sold at a price of less than 250,000 rubles, there will be no personal income tax payable to the budget in this case, but you need to file a 3-personal income tax declaration.
• A 3-personal income tax declaration for the sale of a car must be submitted if the car has been owned for less than 3 years. If more than 3 years, then you do not need to declare income from the sale of the car.
• A tax deduction in the amount of 250,000 rubles is applied once a year, if several cars were sold in one year, then a tax deduction of 250,000 rubles is applied to all cars.
• A tax deduction in the amount of 250,000 rubles is due only to a tax resident of the Russian Federation.
• Additional expenses that can be taken into account when declaring: customs clearance of the car, inheritance registration.
11.03.2023
CFC Notification – what is it? And why has there been so much increased attention around this Notification lately?
The abbreviation CFC stands for: Controlled Foreign Company.
It is controlled either by a natural person (FL) a citizen of the Russian Federation, or by a legal Russian person (YL).
Next, the post will continue about FL.
So, an individual, a citizen of the Russian Federation, must (!) be a tax resident of the Russian Federation (there is a separate post about tax residency) acquired (bought in full or bought a share, or opened /established) a foreign company abroad.
After that we will ask the question: "When can this acquired foreign company be considered Controlled by this individual?"
Answer:
1) if the ownership share of an individual exceeds 25%.
2) if the ownership share of an individual is more than 10% and plus the total ownership share of all tax residents of the Russian Federation in this CFC is more than 50%.
in these two cases, this foreign company is recognized as a Controlled individual.
Once Controlled, it means that there is an obligation to report annually to the Russian tax inspectorate at the place of registration of an individual with a report: "CFC Notification".
This notification is submitted at the end of the calendar year in the period from January 01 to April 30.
* if not Controlled, then the Notification of the CFC is not served.
* if a natural person of the Russian Federation is not a tax resident of the Russian Federation, then a CFC Notification is not filed.
So why has there been such increased attention around this "CFC Notification" lately? – the fact is that since recently, starting from the reporting year 2020, for failure to submit such a notification, the tax inspectorate has imposed a fine to an individual in the amount of 500,000 rubles. Previously, from 2015 to 2019, this fine was in the amount of 100,000 rubles.
According to the norms of the Tax Code of the Russian Federation, the inspectorate can hold the taxpayer accountable for failure to report for the last three years.
Thus, for example, in 2022, an individual may receive a fine from the IFNS for not providing a "CFC Notification" (as I have repeatedly done with clients) in the amount of:
for 2019 = 100,000 rubles .
for 2020 = 500,000 rubles.
for 2021 = 500,000 rubles.
Total fine to an individual for a total amount = 1,100,000 rubles.
Provided, of course, that the CFC was purchased or established by an individual, before 2019.
The profit of the CFC is subject to taxation in the territory of the Russian Federation. The profit of the CFC is recognized as the personal profit of an individual of the Russian Federation tax resident of the Russian Federation, and this profit must be declared and taxed under certain conditions, which will be discussed in the next post.
Thus, the "Notification of the CFC" is also mandatory for an individual to attach the Financial Statements of the CFC in its original form plus translated into Russian (there is no need to notarize the translation).
If the financial statements of the CFC are not attached to the "Notification of the CFC", the tax inspectorate additionally imposes a fine of 500,000 rubles for not attaching the financial statements of the CFC.
Before making a Decision on bringing a taxpayer to responsibility for a tax offense, an individual can use paragraph 3 of Article 114 of the Tax Code of the Russian Federation and file a petition for a reduction in penalties. In my practice, there was the only case when the fine imposed on an individual for three years was reduced by the tax inspectorate 16 times, but it was once, in subsequent times the fine was reduced to 4 times, up to 8 times - all individually, and depends on the circumstances.
15.06.2022
Tax residency is the affiliation of an individual or a Legal entity to the tax system of a particular state.
A tax resident of the Russian Federation is obliged to:
1) pay taxes.
2) submit reports to the Federal Tax Service in accordance with the Tax Code of the Russian Federation.
* has the right to apply tax deductions (social, property, standard, etc.).
1) LLC (Limited Liability Company).
in which it does not matter who the creator/ founder is:
individual citizen of the Russian Federation;
an individual is a citizen of another country (a foreigner);
other legal entity of the Russian Federation;
foreign legal entity;
such an LLC is always a tax resident of the Russian Federation.
2) Branches, Representative offices, Separate divisions of Russian companies abroad.
– these are always tax non-residents of the Russian Federation.
3) Branches, Representative offices, Separate divisions of foreign companies opened on the territory of the Russian Federation.
– these are always tax residents of the Russian Federation.
4) Sole proprietors (Individual entrepreneurs) and Self-employed
– opened by citizens of the Russian Federation are always tax residents of the Russian Federation.
5) Individuals:
when determining the tax residence of the Russian Federation by an individual, citizenship does not matter (!).
A citizen of the Russian Federation or a citizen of another country (a foreigner) – the tax residence of the Russian Federation is determined only by the actual presence of this individual on the territory of the Russian Federation for 12 consecutive months:
- more than 183 calendar days of stay in the territory of the Russian Federation, recognized as a tax resident of the Russian Federation;
- less than 183 calendar days of stay in the territory of the Russian Federation, is recognized as a tax non-resident of the Russian Federation.
Nuances in determining the next 12 consecutive months:
a) If a personal income tax is withheld for an individual and transferred to the budget by a tax agent, then the date from which the next 12 months must be counted will be the date of income payment.
For example: this is the salary of an individual received from an LLC or from an individual entrepreneur - when paying wages, a tax agent (LLC or individual entrepreneur) is a company that charges wages to an individual. When paying wages, the company must determine on the day of payment whether an individual is a tax resident of the Russian Federation or a tax non-resident of the Russian Federation - the personal income tax rate will depend on this status:
* 13% if you are a tax resident (income over 5 million rubles, the rate will change by 15%),
* 30% if you are a tax non-resident.
b) If an individual calculates personal income tax from his/her received income himself/herself, then the date from which the next 12 months must be counted is January 01 of the year following the calendar year in which the income was received. In this case, the 12-month period is equal to the calendar year in which the individual received income.
For example: income received from abroad (CFC profits, dividends, income from the purchase and sale of shares, bonds and other financial instruments, income received from leasing foreign property, an employment contract with a foreign company, etc.) - in this case, tax residency is determined on January 01.
Individual tax resident:
1) Income received from the source of the Russian Federation, the tax rate:
personal income tax rate = 13% of the amount of income within 5 million rubles for the tax period (calendar year).
personal income tax rate = 15% from the amount of income exceeding 5 million rubles for the tax period (calendar year).
* tax deductions (social, property, standard, etc.) are allowed.
2) Income received from a source outside the Russian Federation, the tax rate:
also as in paragraph 1).
3) Dividends - personal income tax rate of 13%.
Individual tax non-resident:
1) Income received from the source of the Russian Federation, the tax rate:
personal income tax rate = 30% of the amount of all income.
* tax deductions (social, property, standard, etc.) are not allowed.
2) Income received from a source outside the Russian Federation, the tax rate:
such income is not subject to taxation in the territory of the Russian Federation.
3) Dividends - personal income tax rate of 15%.
06/16/2022
Currency residency is not the same as Tax Residency.
The concept of a currency resident or a currency non-resident is used for the purposes of Federal Law 173-FZ "On Currency Regulation and Currency Control".
LLC (Limited Liability Company).
in which it does not matter who the creator/ founder is:
individual citizen of the Russian Federation;
an individual is a citizen of another country (a foreigner);
other legal entity of the Russian Federation;
foreign legal entity;
such an LLC is always a currency resident of the Russian Federation.
Branches, Representative offices, Separate divisions of Russian companies abroad.
– these are always currency residents of the Russian Federation.
Branches, Representative offices, Separate divisions of foreign companies opened on the territory of the Russian Federation.
– these are always foreign currency non-residents of the Russian Federation.
Sole proprietors (Individual entrepreneurs) and Self-employed.
– opened by citizens of the Russian Federation are always currency residents of the Russian Federation.
Individuals:
When determining currency residency by individuals: citizenship is (!) important.
If an individual is a citizen of the Russian Federation, or a foreign citizen with a residence permit in the Russian Federation, then this is a currency resident.
* but there is an amendment: if a citizen of the Russian Federation has been a currency resident in the territory of the Russian Federation for less than 183 days, then he is also recognized as a currency non-resident.
If an individual: a foreigner is a citizen of another country who does not have a residence permit of the Russian Federation, then this is a foreign currency non-resident.
Settlements between a foreign currency resident and a foreign currency resident:
1) Mutual settlements are possible both in cash and in non-cash form.
* mutual settlements in cash between two legal entities are allowed only within 100,000 rubles under one contract.
* cash settlements between two individuals, or between an individual and a legal entity, do not have a limit.
2) Mutual settlements are possible only in rubles, it is not possible in foreign currency.
3) The contract must be concluded in Russian rubles, it is also allowed to conclude the contract in conventional units equated to any currency.
Settlements between a foreign currency resident and a foreign currency non-resident:
1) Mutual settlements are possible only in non-cash form, cash is not allowed.
2) Mutual settlements are possible both in rubles and in foreign currency.
3) The contract is concluded in any foreign currency.
17.06.2022
If a foreign employee (not a citizen of the Russian Federation) is registered in a Russian company, and the work is supposed to be remote, then:
1) a GPH Contract is being drawn up:
The Ministry of Labor draws attention to the fact that the Labor Code of the Russian Federation does not allow concluding an Employment contract on remote work with a foreign citizen who lives and performs work (provides services) not on the territory of Russia. However, it is possible to conclude a civil contract with him.
2) personal income tax - no:
In accordance with Clause 6, clause 3, Article 208 of the Tax Code of the Russian Federation, remuneration for the performance of labor or other duties, work performed outside the Russian Federation refers to income from sources outside the Russian Federation, and therefore is not subject to personal income tax in the territory of the Russian Federation.
3) insurance premiums - no:
Part 4 of Article 7 of Federal Law No. 212-FZ of 24.07.2009 - payments and other remuneration accrued by a Russian organization in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil contracts, the subject of which is the performance of works, provision of services that are not subject to taxation by insurance contributions to state extra-budgetary funds.
4) currency control:
Settlements in foreign currency between a resident (a Russian company) and a non-resident (a natural person is a foreign citizen) are allowed in accordance with Article 6 of Law No. 173-FZ. In excess of 3 million rubles under one contract, this GPH contract is registered with the currency control of the bank, where a foreign exchange account is opened with a Russian company.
5) migration service
a foreigner working remotely abroad does not have any status on the territory of the Russian Federation, and therefore there is no migration relationship with him.
15.06.2022
Branch or LLC (?) - which is better to open a foreign company in Russia?
| Differences |
Branch of a foreign company on the territory of the Russian Federation |
LLC-daughter with foreign capital on the territory of the Russian Federation |
| Features of creation | Is not an independent legal entity. The parent foreign company bears full responsibility for the obligations of its branch. |
An independent legal entity that is responsible for its obligations. Liability is limited to the property owned by the LLC. In case of bankruptcy of an LLC due to the fault of its participants, these persons, in case of insufficiency of the LLC's property, may be assigned subsidiary liability for the LLC's obligations. |
| The amount of the state fee for registration | state duty in the amount of 120,000 rubles to the Interdistrict IFNS No. 47 of Moscow + 15,000 rubles for the examination of documents. State fees are not refunded in case of refusal of registration. | 4000 rubles. |
| Registration period |
25 working days. According to the terms of 30 working days from the date of submission of all documents to the Interdistrict IFNS No. 47 of Moscow, since 25 working days are considered and registered, and no later than 5 working days, documents are handed out if everything goes well. |
5 working days |
| Tax | it belongs to the Interdistrict IFNS No. 47 in Moscow, regardless of the legal address. | belonging to the Interdistrict IFNS depends on the legal address of the company. |
| Company Management | Director/Head/A manager acting on the basis of a power of attorney. Great control by a foreign legal entity. | General Director/Director acting on the basis of the Charter. Without a power of attorney |
| Company name requirement | The name of the branch must match the name of the parent organization and contain the prefix "Branch". | There are no restrictions on the name of the LLC. Except for the use of the words "Moscow" and "Russia", for which a special permit is required. |
| Financing | Direct financing from the budget of the parent foreign company. Currency control bases. |
1) Contributions of the Company's participants to the authorized capital/additional capital. 2) Loans/Loans provided by the Company's participants. 3) Gratuitous financial assistance from the members of the Company. 4) provision of services to the parent foreign company. For one Contract exceeding 6 million rubles, enhanced currency control appears on the part of the Russian bank. |
| Taxation |
The activity is subject to taxation in accordance with the legislation of the Russian Federation in the case of a permanent establishment status. The taxation system is only General (OSNO). If there are other rules and regulations regarding taxation in an international agreement than provided for in the Tax Code of the Russian Federation, the provisions of the international agreement apply. |
Subject to taxation in accordance with the legislation of the Russian Federation. The taxation system is considered depending on the share of participation of a foreign company in the founders of an LLC. |
| Residency |
Tax resident. Currency non-resident. |
Tax resident. Currency resident. |
| Office rent | Office rent is not subject to VAT, Clause 7, clause 1, Article 164 of the Tax Code of the Russian Federation, regardless of which tax system the landlord is on. | Office rent is subject to VAT or not, depending on which tax system the landlord is on. |
| Accounting statements | Annual report on the activities of a foreign organization. | Balance sheet and Statement of Financial Results. |
| Expenses | When calculating financial results, a Branch can use part of the expenses of the parent company. | When calculating financial results, the LLC uses only its incurred expenses. |
| Participation in tenders | Restrictions may apply to foreign companies. | A Russian legal entity has an advantage when participating in tenders. |
| Licensing activities | The branch is not the best suited for carrying out licensing activities. | It is easier for a Russian legal entity to obtain a license. |
| Liquidation |
The decision on liquidation is made by the parent company. In practice, the procedure for the liquidation of a branch is somewhat simpler, since it does not include certain stages that are mandatory for an LLC. The liquidation of the LLC will take from 6 months to 1 year. |
The liquidation will require the unanimous consent of all participants of the LLC. A more complex liquidation procedure compared to a branch. The liquidation of the LLC will take from 9 months to 1.5 years. |
25.06.2022 г.
A VAT tax agent is a Russian company (LLC, JSC, NGO, sole proprietor) that acts as an intermediary between a foreign company and the Russian tax inspectorate.
A Russian company VAT tax agent (even if it is on the USN) draws up "advance" and "shipping" invoices for a foreigner who is not registered in the Russian Federation, in the same way as an ordinary seller, and pays VAT tax for a foreigner to the budget of the Russian Federation.
When purchasing works and services from foreign companies, a Russian company will be a VAT tax agent if the following four conditions are met:
1) you, as an organization or entrepreneur, are registered with the tax authority of the Russian Federation.
2) the place of sale of goods (works, services) that you buy from foreigners is the territory of the Russian Federation.
3) a foreign person is not registered with the tax authorities of the Russian Federation as a taxpayer.
Foreign organizations are registered at the location of their separate divisions in the Russian Federation.When registering, the tax authority of the Russian Federation issues a Certificate to a foreign organization indicating the TIN and KPP.
If a foreign person - a seller of works, services is registered with the tax authorities of the Russian Federation as a taxpayer, then you do not have the duties of a VAT tax agent as a buyer. In order to avoid conflict situations with both tax authorities and foreign partners, it is recommended to clarify whether a foreign organization is registered in the Russian Federation when concluding such transactions. And if yes, then you need to require a foreign person to provide you with a copy of the certificate of tax registration in the Russian Federation.
Note: If you purchase works and services from a foreigner, an individual who is not an individual entrepreneur and is not registered with the tax authorities of the Russian Federation, then you do not have the duties of a tax agent. After all, individuals are not recognized as VAT payers.
4) this operation is subject to VAT. If the transaction is exempt from VAT or is not recognized as an object of taxation in accordance with the Tax Code of the Russian Federation, then you have no obligation to pay tax for a foreign counterparty.
___________________________________________________________________________________________
* as a general rule, the place of implementation of works/services is determined at the place of registration of the Contractor of works/services.
who is the Contractor of the works / services, and the VAT and presents or does not present:
- if this is a Performer registered in the territory of the Russian Federation, then he is a VAT payer.
- if the Performer is a foreigner who is not registered in the territory of the Russian Federation, he is not a VAT payer.
this is a general rule.
* There are many Exceptions to the General Rule, which are listed in Article 148 of the Tax Code of the Russian Federation and in Annex 18 to the Treaty on the Eurasian Economic Union.
- if in Article 148 of the Tax Code of the Russian Federation and in Appendix 18, we have not found our work/services performed, then the place of implementation of our work/services is determined by the General Rule.
- if our works/services are listed in Article 148 of the Tax Code of the Russian Federation and in Appendix 18, then we rely on Exceptions.
The following exceptions for works/services:
Cases (from Article 148 of the Tax Code of the Russian Federation) in which the territory of the Russian Federation is recognized as the place of sale of works and services for VAT purposes:
1. Works, services related to immovable and movable property – the place of sale of works and services for VAT purposes is recognized as the condition - the location of this property.
2. Services in the field of culture and art, education (training), physical culture, tourism, recreation and sports – the place of implementation of works and services for VAT purposes is recognized as the condition - the place of provision of these services.
3. Provision of services: consulting, accounting, auditing, legal, engineering, advertising, marketing, research, etc. according to the list in Article 148 of the Tax Code of the Russian Federation – the place of sale of works and services for VAT purposes is the condition - the place of activity of the Buyer of services.
19.06.2022
The tax on Professional Income (NAP), in everyday life such a tax regime is called "Self-employed".
This is a new special tax regime that has been applied in Russia since 2019 and will be in effect for 10 years until 2029.
This regime is valid on the territory of all subjects of the Russian Federation.
Some nuances of the NAP:
1) Individuals and Individual entrepreneurs may apply this tax regime. But it must be borne in mind that as soon as the sole proprietor submits an application through the My Tax application about his desire to apply the Self-employed regime, the sole proprietor will have to send a notification to the tax service within one month about the termination of the USN regime. That is, in order for the sole proprietor to apply the Self-employed mode, he must be on the basis.
2) The Self-employed mode is not suitable for marketplace sites, since this mode provides for its own created product/product/service. If a self-employed person, for example, knits exclusive clothes, forges unique masterpieces of art himself, then he can sell this product through the marketplace of the site. And if you buy a product and resell it through the Marketplace of the site, then this NAP mode will not work.
3) When registering in the "My Tax" application, you will need to select the subject of the Russian Federation in which you plan to carry out activities. And this subject of the Russian Federation can change only once a year. The choice of a subject is not tied to the registration of an individual.
4) Foreigners can apply the Self-employed regime, but only citizens from the EAEU (Belarus, Armenia, Kazakhstan, Kyrgyzstan). But registration for the NAP regime is possible only by TIN and password from the taxpayer's personal account, it is impossible to register with a foreign passport. TIN and password can be obtained in any Interdistrict IFNS.
5) The law links the opportunity to become Self-employed only with the presence of citizenship: citizenship must be either the Russian Federation or the citizenship of the EAEU. And whether you are a tax resident or a tax non-resident does not matter.
6) If a citizen of the Russian Federation renders his services as Self-employed for a foreign company, and renders his services to the territory of the Russian Federation, then this falls under the Self-employed regime.
7) When payment from a foreign customer is received in a foreign currency, the amount received must be converted into rubles at the official exchange rate of the Central Bank of the Russian Federation on the day of receipt of funds. And already enter this ruble amount in the "My Tax" application.
8) If a citizen of the Russian Federation renders his services to a foreign company not on the territory of the Russian Federation, but renders his services abroad, then in this case these operations do not fall under the self-employed taxation regime. Such income (!) from an individual will fall under the personal income tax rate of 13% if the individual is a tax resident of the Russian Federation, and will not be taxed at all if the individual is a tax non-resident of the Russian Federation.
9) There is an "Autopayment" function in the "My Tax" application, this is convenient if an individual is permanently abroad. The NDP tax will be withdrawn automatically, the main thing is that there are funds in the account. This is convenient so as not to get into penalties and fines.
10) If an individual citizen of the Russian Federation is physically located abroad, then he can register through the application "My Tax" as Self-employed, the main thing is that the phone number starts at +7 (Russia). For example, this is when an individual is abroad, and he needs to rent out his apartment on the territory of the Russian Federation.
Note to companies (!)
* companies that enter into a contract for the provision of services or the performance of work with the Self-employed - before entering into a contract, you need to check on the website: https://npd.nalog.ru / is this individual really registered with the IFNS (?) as Self-employed.
* The self-employed must notify the company if he "flies" from the special mode. Specify that if he does not do this, he will be obliged to reimburse the customer for losses. They can include the amounts of contributions, penalties, fines and other sanctions that a company faces if it turns out that it worked with a person without a special tax status. This clause of the contract can be included in the section "Responsibility of the parties".
* companies that plan to cooperate with the Self-Employed, it is necessary to conclude a Contract with them and sign Acts on the work performed / service rendered, but these documents will be additional / accompanying documents in the accounting, the most important and irreplaceable document is the Self-Employed Check.
* if a Self-employed Person has received funds from your company and refuses to further form a Receipt in his personal account and provide it to your company, then it is necessary to complain to the tax inspectorate, as reported in the letter of the Federal Tax Service No. SD-4-3/2899@ dated 02/20/2019. The complaint must be sent via the FTS website: https://www.nalog.gov.ru / in the section "Other requests".
* if a Self-employed Person has provided you with a generated Check, but your company's TIN is missing in this check, then you need to contact the Self-employed Person so that he cancels this check in his personal account and forms the Check again, indicating your company's TIN.
26.06.2022
there are four types of accounting in Russia:
1) Accounting.
2) Tax accounting.
3) Management accounting.
4) IFRS accounting.
* each of these types of accounting takes into account the same assets and liabilities, the same business transactions, but:
* each account has its own users.
* each account has its own rules.
* each accounting has a standard that sets the rules.
1) Accounting and reporting:
Users:
• External: tax inspector, auditor, counterparty.
• Internal: business owner, CEO, Finance director, chief accountant.
Standards:
• Federal Law "On Accounting" 402-FZ.
• PBU – accounting regulations in Russia (24 regulations).
• Chart of accounts.
The essence of accounting: this is a mandatory type of accounting for everyone. Accounting contains data on the state of affairs in the company, its profits and losses, assets, property and liabilities, tax burden and salaries of employees.
2) Tax accounting and reporting:
Users:
• External users: tax inspector, auditor, counterparty.
• Internal users: business owner, CEO, Finance Director, chief accountant.
Standards:
• The Tax Code of the Russian Federation.
• Regional and local regulatory acts in the field of taxation adopted in accordance with the Tax Code of the Russian Federation.
The essence of accounting: Tax accounting is designed so that the taxpayer can correctly calculate his tax liabilities. After all, the procedure for calculating and paying taxes, fees and insurance premiums is determined by the rules of not accounting, but tax accounting. Therefore, to keep tax records, this means: to determine the object of taxation, calculate the tax base, be guided by the procedure for calculating taxes provided for by tax legislation, as well as observe the procedure and deadlines for paying taxes, thereby the taxpayer will be able to fulfill his main duty – to pay legally established taxes on time and on time.
3) Management accounting and reporting:
Users:
• Internal users: business owner, CEO.
Standards:
developed by the accounting and/or finance department at the request of the business owner. His business is his rules.
The essence of accounting: the owner of the business will understand all the reports, and on the basis of these data he/ they will make their management decisions in the further development of their business.
4) IFRS accounting and reporting:
Users:
* investors, mutual partners.
Standards:
• Federal Law No. 208-FZ of 27.07.2010. • IFRS – International Accounting Standards: • IFRS - International Financial Reporting Standards (17 standards).
• IAS – International Accounting Standards (41 standards). The essence of accounting: this is the future of our accounting: their use is a custom in international business turnover. It is a single set of high-quality understandable and practically applicable global reporting standards for the whole world.
The purpose is to provide financial information about the company that is useful for investors, mutual partners, and other users; for them to make decisions about the provision of resources to this company.
The conclusion from all this variety of types of accounting is as follows:
* Accounting and tax records are mandatory for all companies in the territory of the Russian Federation.
* Management accounting is carried out at will.
* IFRS accounting should currently be applied by organizations that compile consolidated financial statements (Federal Law No. 208-FZ of 27.07.2010). Other organizations may, along with Russian accounting, conduct accounting under IFRS at will.
25.06.2022
Since July 01, 2022, a new taxation system has been introduced – AUSN – stands for Automated Simplified Taxation System.
This is a hybrid system of taxation between:
• The USN (Simplified Taxation System), hereinafter referred to as the USN, which has been operating on the territory of the Russian Federation since 2002 and for an indefinite period.
and
• NPD (Tax on Professional Income - or Self-Employed), hereinafter referred to as the NPA, which is valid on the territory of the Russian Federation from 2019 to 2029.
The AUSN was introduced for the period from 01.07.2022 and will operate on the territory of the Russian Federation until 31.12.2027.
AUSN currently operates only in four subjects of the Russian Federation:
• Moscow
• Moscow region
• Kaluga Region
• the Republic of Tatarstan
it is expected that from January 01, 2023, the AUSN will be launched in other regions of the Russian Federation – as well as with the NW, at first there were the same four regions of the Russian Federation, and then, within two years, the NW started working in all regions of the Russian Federation.
Advantages of AUSN:
• Tax – calculates the tax of the AUSN automatically on a monthly basis. The tax base for calculating the AUSN tax will be formed by the Tax on transactions from the settlement account and transactions and on the Online cash register and KKT.
Authorized Bank – will pay salaries to employees, calculate personal income tax, pay taxes.
• cancellation of almost all reporting – no need to form and no need to submit reports – to the IFNS (Declaration of the USN, 6-personal income tax, RSV); in the FIU (SSV-M, SSV-EXPERIENCE); in the FSS (4-FSS and confirm OKVED); no need to keep a Book of income and expenses. There is only reporting – if the sole proprietor or LLC is a tax agent for VAT or Profit, and there is still a report of the SSV-TD when an employee is hired and an employee is dismissed. Balance sheet for LLC.
• no need to pay Insurance premiums: for sole proprietors, you do not need to pay fixed insurance premiums, and you also do not need to pay insurance premiums for employees. – At the same time, everyone has a retirement experience.
• Income and Expenses are determined based on the data of the Online Sales Register, KKT and Bank statements.
Who can apply AUSN:
• from July 01, 2022 - all sole proprietors and LLC registered after July 01, 2022 – on a voluntary basis - a notification of the transition to the AUSN is submitted within 30 calendar days from the date of registration of the sole proprietor or LLC.
• from January 01, 2023 – all sole proprietors and LLC registered before July 01, 2022 – on a voluntary basis – a notification of the transition to the AUSN from January 01, 2023 is submitted by December 31, 2022.
• non-profit organizations, foreign organizations, notaries, lawyers are not entitled to apply the AUSN.
• Income – up to 60 million rubles in the redistribution of one calendar year.
• Number of employees – up to 5 people.
• The residual value of fixed assets of organizations – up to 150 million rubles.
• Settlement accounts are opened only in authorized Banks.
• wages are paid only by bank transfer.
• AUSN cannot be combined with other taxation systems. For example: The sole proprietor at the AUSN cannot apply the Patent Taxation system and it will be impossible to purchase a Patent from the Tax Service.
• the share of participation of other organizations should not exceed 25%,
• branches and/or separate divisions cannot be opened.
• you cannot hire foreign employees.
• cannot be applied to those who switch to a Single Tax Payment.
If any of the above has been violated, then he loses the right to apply the AUSN from the beginning of the calendar month in which such violation / excess was committed.
It is necessary to switch to another taxation system no later than the 15th day of the month following the period in which the violation /excess occurred and switch to the choice: to OSNO or to USN.
Re-switching to the AUSN after the termination of its use is not prohibited. This can be done from the beginning of the calendar year by notifying the tax authority no later than December 31 of the previous tax period.
The procedure and terms of payment of the AUSN tax:
• at the end of the month, before the 07th, the Taxpayer needs to check his banking transactions.
• at the end of the month, by the 15th of the month, the Tax Service sends a notification of payment of the tax to the AUSN.
• at the end of the month, by the 25th, the Taxpayer is obliged to pay the tax of the AUSN.
The object of taxation of the AUSN:
• AUSN – Income – the tax rate is 8%.
• AUSN – Income minus Expenses – the tax rate is 20%. The minimum income tax is 3%.
The tax is distributed in the following order: 46% - to the federal budget, 54% - to the budget of the subject of the Russian Federation.
Similarity with the NW:
• the tax is calculated automatically by the tax service.
• no need to pay fixed insurance premiums.
• the tax period is 1 month.
Similarity with the USN:
• has two subspecies of Income and Income minus expenses.
• the transition from taxable objects (from Income to Income minus expenses and vice versa) is possible only once a year from January 01 of the next calendar year.
• the share of participation of other organizations should not exceed 25%.
• branches cannot be opened.
The difference from all tax systems available in the Russian Federation:
• Taxpayers applying the AUSN cannot have current accounts with other banks, except with authorized ones. To date, these are the following authorized banks: Sberbank PJSC, Alfa-Bank JSC, Modulbank CB JSC, Otkritie FC Bank Point Branch, Promsvyazbank PJSC.
• wages are paid only by bank transfer.
• you cannot hire foreign employees.
• for employees, insurance premiums and personal income tax are calculated by an authorized Bank.
• there is no need to pay any Insurance premiums.
• practically no reports to the IFNS. FIU, FSS.
17.07.2022
