Changes in taxes: income, VAT, property taxes, personal income tax and gross premiums written
AUDIT COMPANY STERNGOFF AUDIT INVITES YOU
The season of annual audits has started, but auditors are checking 2021, and it is already necessary to keep records in 2022, taking into account the new requirements of accounting and tax legislation. In this regard, our practicing lecturers Polina Kolmakova and Tatyana Rolzing (Vorontsova) have developed, at our request, two online seminars especially for you, to which we would like to invite you in January. These are the topics and their program:
JANUARY 21 – FROM 10 TO 17 MSK (09:00-16 Hki time)
PARTICIPATION IS FREE AND LIMITED TO REPRESENTATIVES OF CONSULTING FIRMS.
FORMAT – ONLINE ON THE ZOOM PLATFORM. WORKING LANGUAGE IS RUSSIAN
Registration is free for you and is already available at the link: https://sterngoff.com/events/priglashaem-na-dva-onlajn-seminara-v-janvare/ or by email [email protected]
We look forward to your participation!
Program
Administration
• Opportunity to switch to a single tax payment from July 1, 2022
• New during desk audits from July 1, 2021
VAT
• Changes in the VAT declaration related to the implementation of the traceability system
Functioning of the traceability system: obligations of participants in the circulation of traceable goods, grounds for inclusion and withdrawal from the traceability system, reporting, procedures for detecting errors in traceability details
• Amendments to Decree of the Government of the Russian Federation No. 1137: details of the invoice, sales and purchase books, accounting journals and the procedure for their maintenance. New clarifications from the tax authorities
• The impact of innovations on the procedure for applying tax deductions
• New in VAT taxation of operations of a person declared bankrupt
• Changes in the procedure for fulfilling the duties of a tax agent when purchasing goods, works and services from foreign suppliers
• Changes in the procedure for taxation of computer programs
• Complicated issues of VAT calculation, taking into account the established arbitration practice and clarifications from the Russian Ministry of Finance and the Federal Tax Service
Income tax
• Changes to the income tax return for 2021
• New in the list of income not subject to taxation, incl. when receiving subsidies
• Changes in the procedure for recognizing employees’ vacation expenses
• Clarification of the procedure for calculating depreciation after the modernization of fixed assets. Changes in the procedure for accounting for lease payments
• Documentary evidence: a new form of waybill
• Important court decisions and explanatory letters from the Ministry of Finance of the Russian Federation and the Federal Tax Service on accounting for income, expenses, documentary evidence of expenses
Property taxes
• Updated property tax return for 2021, changes in the declaration procedure
• Deadlines for paying taxes
• Clarification of the procedure for paying tax on leased property recorded on the balance sheet of the tenant according to the rules
Personal income tax and gross premiums written
• Updated calculation of 6-NDFL(personal income tax) for 2021, new codes for types of income and deductions
• Changes in the procedure for providing property and social deductions by the employer
• Changes in the list of non-taxable payments
• Ceiling base for 2022 on contributions to the compulsory pension insurance
• Basic contribution rates and reduced rates for small businesses for 2022 are the same as in 2021
• Changes in the form of calculation of insurance premiums for the 1st quarter of 2022.