Grounds and procedure for amending the tax code of the Russian Federation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Surely each of us understands that changes in the Tax Code are not accepted for no reason at all. Everything must comply with the law, because it is often impossible to make adjustments either. In other words, everything should be in moderation, and the justice of the legislation rests on this.

How it happens

Changes in tax laws are being made due to certain federal laws being passed. The State Duma does this, but the Federation Council must approve them. The President of our country signs this or that law.

Each new one is considered effective if it is officially published.

Changes in tax legislation can take a long time, because there are complex laws that require not one discussion, but three. The stages of discussion are called readings. Let's talk about it in more detail.

What are readings?

Changes in the Tax Code begin with a discussion of the bill. That's what they call it reading. In total there can be three stages of discussion, that is,reading.

If the law is adopted in the first, it does not mean at all that it will not be corrected. As a rule, at the first stage, a draft draft law is adopted, which is subsequently amended.

When the law is adopted in the second reading, it will be changed only slightly. But if the State Duma passes the bill in the third reading, then this indicates that the law is satisfactory. It is important to understand that the last step does not include any edits.

Introducing changes to the Tax Code can be quick, but only for simple projects. It turns out that their adoption takes place immediately in the third reading, but the first two are simply skipped.

Restrictions

Changing the Tax Code cannot be thoughtless. For this reason, there are articles regulating the entry into force of new articles. Thus, according to Article 5 of the Tax Code, tax laws come into force:

1. Not earlier than the first day of the new tax period. We are talking about the tax that was changed or adopted.
2. Not earlier than one month after publication.

As for innovations, according to the Federal Law "On amendments to the Tax Code" new taxes should come into force only from January 1 next year. But here there is a certain condition - less than a month cannot pass from the moment of publication.

Restrictions exist with the introduction of new laws relating to entrepreneurial activity. This moment is spelled out in the Constitution and it says that the conditions of employmententrepreneurship must be stable.

As it used to be

Unfortunately, since 1991, changes in the Tax Code of the Russian Federation have occurred four times a year. Naturally, this violated the entire principle of stability, and then the first document was established to regulate the procedure for making adjustments. But the Federation Council continued to violate, and then it was decided to fix the restrictions in the Constitution.

What's going on now

To date, a solution has been found. The Federal Law “On Amendments to the Tax Code” came into force, according to which taxes with a period of a year can change many times during the year. But all adjustments will come into force only next year. But there are limitations here too. If the bill was published later than December 1, then its entry into force is possible only after 12 months. For example, the law was published on December 20, 2005, and it will come into force only on January 1, 2007.

But as for the conditions for changing taxes with a short period, they are allowed to change a little more often. We are talking about VAT and excises.

If we talk about various fees, then changes to them are set no earlier than a month from the date of publication.

Why edits are being made

Despite the adopted bill on amendments to the Tax Code, adjustments, according to the majority, are made too often. What do the experts think about this? Some fully support such changes, because they correspond to the times. As a rule, they depend on social policies that do notstands in place. Other experts call the changes unjustified, as investors are not ready to inject their own funds into the economy of a country with unstable legislation.

We can say that frequent adjustments are justified only if the principle of fairness is observed and they are really necessary. Only in this way can the improvement of conditions for citizens be considered expedient, and, accordingly, the legislation should be changed frequently. But, unfortunately, in our country one does not always correspond to the other.

Recent changes in legislation

Last year, many amendments were made to the tax legislation. Some began to act even then, and others only now. Let's take a look at them.

Changes in the first part of the Tax Code touched upon the collection and payment of taxes. So, from January 1 of this year, pen alties are calculated differently:

1. Restriction regarding the size of the fine has been removed. Now it does not depend on the size of the arrears.
2. The day on which the arrears were repaid is not taken into account.

If you submit documents in electronic form, then you can stop the activity of an individual entrepreneur, change the constituent documents, register an individual entrepreneur or organization for free.

Even in 2018, deflator coefficients were changed, but that's not all. When an individual does not have a residence registration in our country, a tax payment notification is sent to the address of one of the properties that belongs to the individual.

A single tax payment directed to the budget system of our country is allowed. It will be made against the future payment of land, transport or property tax.

The good news is that you can pay tax fees through the multifunctional center. By the way, if a person pays taxes through the federal postal service, the administrative cash desk or the same multifunctional center, then no commission is charged.

About sore pain

In addition to the above amendments, changes were made to the first part of the Tax Code relating to VAT. All the media have been trumpeting this for a long time, and therefore the tax increase is still the most discussed issue among the population.

From January 2019, VAT has already increased to 20%. What does this entail? Increase in prices for services, gasoline, goods, products, etc. That is, soon we need to expect a tangible increase in prices without an increase in wages.

Will personal income tax change?

Changes to the Tax Code also affected personal income tax. All amendments have come into force since January of this year. What has changed:

1. A new form of tax return has been adopted.
2. Now personal income tax is not subject to a lump sum payment for judges, which is given for the purchase of housing.
3. People living mostly abroad will stop paying personal income tax in Russia even if they have real estate in the country.
4. If the field allowance was issued in excess of 700 rubles, personal income tax must be paid from it.
5. NDFL is not charged on the saleapartments or houses, cars, cottages, rooms, and it doesn’t matter if those were used in business or not. There is one important point here - during the sale period, the owner must already own housing for three or five years. If the property was sold before this period, then personal income tax will have to be paid.
6. There are benefits for Muscovites who participate in the renovation program. The term of housing ownership under the program has been changed, income received under the program is not subject to personal income tax, sales costs can be reduced if they are spent on buying a new home.

Income tax

Deputies proposed amendments to the Tax Code and supported the initiative, the following amendments are in effect from January 1 this year:

1. Dividends are property that was received by an individual during the liquidation of the organization or exit from it. For taxation, the market value of the property is taken, which was relevant at the time of receipt.
2. The taxpayer can determine the percentage of tax on received dividends.

STS adjustments

Draft amendments to the Tax Code are developed annually, but not all of them are read. Unlike many others, the articles relating to the simplified tax system have been amended. So, since January of this year, the deflator coefficient has been increased by order of the Ministry of Economy and Development and is equal to 1,518. In addition, there are grounds for recognizing contributions on contributions not submitted. The marginal base for pension and hospital contributions has increased. Now the maximum base for pension insurancewill be equal to 1,021,000, and for sick leave due to the birth of children - 815,000.

It is important that all these changes are known to people, because, as the cult character said: "Ignorance is no excuse", and it's true.

Tax liability

Here we are all talking about the changes and how dissatisfied the citizens of the country are with them, but does anyone remember the need to pay taxes? That's just it, there are few such people. Perhaps it is for this reason that "more and more new laws are being invented." Let's remember what threatens the dodgers.

The third article of the Tax Code says that every person is obliged to pay fees and taxes established by the state. If a person does not do this, then he can be brought not only to administrative, but also to tax and even criminal liability.

Each type of liability is imposed on certain entities, for example, legal entities face criminal and administrative liability, while an individual bears only tax liability. For this reason, it is quite possible that the defaulter will be attracted several times for the same violation. It turns out that if an official is prosecuted, the tax authorities can also fine the person.

As for individual entrepreneurship, it is impossible to bring it to tax and criminal liability at the same time, since under the law they are considered individuals.

Statute of limitations

In article 113 of the Tax Codeit is written that it is possible to attract a defaulter within three years. How is the statute of limitations calculated? The countdown starts from the end of the tax period, if partial or full non-payment was detected in the previous period.

For tax agents, the statute of limitations is calculated from the moment the offense was committed.

Bright events of the past year

The latest adopted changes in the Tax Code excited the population of our country. Let's take a look at what's so special about the new amendments.

In 2018, a bill on professional income tax was passed in test mode. What it is? This is the name of the tax regime for individuals who are engaged in the sale of services, goods, property rights or works. Individuals must meet certain requirements:

1. Be tax registered.
2. Notify the tax authority about the start of work.
3. The absence of both workers and employers. We are talking about those situations when people earn exclusively by their labor.
4. Conduct your business using the Internet; in Kaluga, Moscow region, Tatarstan and Moscow.
5. Perform activities that are permitted by law.
6. Do not have an income of more than 2,400,000 rubles a year.

It turns out that self-employed people and those who are subject to tax on professional income have a big difference. What are they:

1. Individual entrepreneur cannot become self-employed, but the tax on professional income for individual entrepreneurs is suitable.
2. For the self-employed inthe law spells out the professions that they can engage in, and people who pay under a special regime have the right to do anything other than what is prohibited by law.
3. Persons who are subject to a special regime will pay tax at a statutory rate, and the self-employed from January of this year pay 13% and submit an income declaration.
4. You will have to register with the Federal Tax Service in different ways.
5. The self-employed can register nationwide, while those subject to the professional income tax can only register in regions where the bill has already been launched.

Who is not subject to the special regime:

1. People who sell excisable goods or goods that are subject to labeling under the law of our country.
2. Who extract and sell minerals.
3. Reselling property rights, goods. The exception is the sale of property for personal and other needs.
4. Whose income is more than 2,400,000 rubles. per year.
5. Engaged in entrepreneurial activities in the interests of a third party on the basis of commission or agency agreements. The exception is persons who deliver or receive goods for the benefit of another person.
6. You can register without visiting the tax service in the My Tax application, while individuals need to go to the service and only after a personal visit they will be considered taxpayers.

Of course, for the inhabitants of our country, such changes and additions to the Tax Code are not entirely pleasant. But let's hope it's only the first.impression, and soon people will get used to it.

Property tax

Changes in the Tax Code of the Republic of Belarus and Russia are somewhat similar, but fundamentally different in some respects. For example, in our country there is a property tax for individuals. And since January of this year, the government decided to extend the tax benefit to those people who could become pensioners in 2019 if the pension reform was not adopted. These people may not pay tax on each property, but the latter must not be used in business.

Also, the coefficient for calculating the tax remained at the same level - 0.6. The recalculation of property and land taxes for previous years was excluded.

If called to the inspection

The Law "On Amendments to the Tax Code" does not apply to the content of the document itself, but, nevertheless, indirectly affects it. We have already spoken above about what awaits non-payers, but that is not all. There was no mention of the situation when a person receives a summons to be summoned for interrogation. Many people treat the document very negligently, which only aggravates the situation. With what? And the fact that the failure to appear for interrogation will be interpreted by the authorized bodies as an aggravation of the guilt of the non-payer. As a result, the amount of the fine may be increased, and who is pleased? For this reason, it is better to respond quickly to such papers.

There is nothing wrong with talking, no one will handcuff you and send you to jail. There will be a peaceful conversation that will allow the evader to explain the reasons for non-paymentOr deal with your own mistakes. After all, as it happens: a person paid all taxes, but forgot about the pen alty.

Document concepts

We have already talked about what changes were made to the Tax Code, now we will decipher all the concepts used in the article. They are stable and are applied in legislation on an ongoing basis.

So let's start with the product. Goods are any property that is sold or intended for sale.

Work is an activity, the results of which are expressed materially and satisfy the requirements of both an individual and a legal entity.

A service under the Tax Code is defined as an activity that results in no financial reward.

The sale of goods is the transfer of ownership of the results of work or goods for money, this also includes the provision of services from one person to another. The transfer of goods can be recognized as a sale even on a gratuitous basis, if such is provided for by the code.

Not considered an implementation:

1. Transfer of property of an investment nature.
2. Transfer of intangible assets, fixed assets to non-profit organizations so that they carry out their statutory activities.

Dividends - any income that a participant receives from shares or shares from an enterprise after taxes have been paid.

Dividends are not considered:

1. Payment to a participant in shares that are transferred to ownership.
2. Payment made to the participant in connection with the liquidation of the organization. importantthe condition is that the amount of payments should not be more than he contributed to the capital of the organization.

Interest is any predetermined income that is received on debt obligations of various types.

Conclusion

As you can see, amendments to the Tax Code of the Russian Federation are not in vain. Unfortunately, the mentality of our fellow citizens is such that paying taxes is perceived by them as an incomprehensible act. Few people think that the funds go to the budget, from which hospitals, schools, kindergartens and other organizations receive funding. Many work as teachers, doctors and police officers, but these people are paid from the budget.

Every Russian should think about this moment. If today he does not pay taxes, then tomorrow there will not be enough medicines in hospitals or pharmacies or textbooks at school. Yes, and it's easier to live knowing that you don't need to hide and be afraid from anyone.

Maybe it's because of the lack of finances that more and more taxes are introduced, and we continue to sit and condemn the government instead of changing our attitude to what is happening. Remember: to change the world, you need to change yourself. This principle applies to everything, including taxation in our great country.