Amendments to the Tax Code in 2022.

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The government has approved amendments to the Tax Code of the Russian Federation, which cover many provisions – from insurance premiums to new types of invoices.

The bill was developed by the Ministry of Finance of the Russian Federation, in the summer it became available to the expert community, which criticized the document. After that, the project was substantially finalized and many of the comments of the business were considered. For example, the provisions that it is possible to represent the interests of organizations only based on a notarized power of attorney have disappeared, everything remains as before: a simple written form, signed by the head of the Company.

From the new year, shipping invoices will appear in electronic form

Since the new year, regulations on transportation documents in electronic form have been introduced into the Charter of Motor Transport, their form will be approved by the Tax Service. The documents should be sent to a certain information system, the development of which is planned to be completed this year.

Next year, the limits on insurance premiums will be higher

The maximum bases will be:

– 1,032,000 rubles – for contributions for temporary disability and in connection with maternity.

– 1,565,000 rubles – for pension contributions.

In 2022, uniform deadlines for the payment of property taxes (advances) will be introduced.

Deadline for payment:

-tax payments – March 1st of the year following the reporting year.

-advance payments – within a month after the end of the reporting period.

Starting from the new year, it will become easier to consider the costs of sanitary and spa treatment.

The tax authorities will not be able to refuse to account for these expenses, even if the contract was signed with the holiday home directly, bypassing tour operators. Previously, this rule worked strictly: such contracts should be concluded only through travel agents.

Only the Tax Service will issue an electronic signature from the new year.

In 2022, an enhanced qualified electronic signature can only be issued to the Tax Service at the location of the company. The tax authorities promise that there will be several trusted centers for issuing electronic signatures, but their list has not yet been approved.