Overview of changes in the tax sphere over the past month

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1. Tax-free regime on the Kuril Islands for a period of 20 years.

The Ministry of Finance announced the establishment in 2022 of a preferential taxation regime for investors operating in the Kuril Islands.

A draft law has been developed that allows organizations to pay taxes for 20 years from the date of registration, but no later than 2046.

Companies will not pay corporate income tax, land, transport taxes, corporate property tax. During this period, insurance premiums will be lowered to 7.6%.

Conditions for obtaining benefits:

– lack of branches and representative offices outside the Kuril Islands;

– the activity of intermediaries, the processing of excisable goods and their production, mining, as well as the catching of valuable types of seafood is prohibited;

– the share of income from passive activities should not exceed 10%.

2. Companies and entrepreneurs will be able to issue online applications for account unblocking.

A new function has appeared in the taxpayer’s personal account that allows you to apply for the cancellation of a decision suspending account transactions.

Access by the link is as follows: “My taxes” – “Total debt” – “Decisions to suspend operations on accounts”.

You need to choose the necessary solution and send an application for cancellation, attaching copies of documents confirming the repayment of the debt.

3. A draft law on the introduction of a special tax regime “Automated simplified taxation system” has been submitted to the State Duma of the Russian Federation.

The main details of the new tax regime are available to companies and entrepreneurs:

– with up to 5 employees:

– the value of assets up to 150 million rubles.;

– annual income up to 60 million rubles.

This mode cannot be used together with other modes. Bank accounts must be opened in partner banks. Cash turnover is not allowed. It will be possible to take into account any expenses specified in the Tax Code.

The rate will be on income 8%, income minus expenses 20%, the minimum tax rate is 3%.

The tax is calculated automatically based on the data of the cash register equipment, the bank, the data of the taxpayer’s personal account. The tax period is one month. Payment of taxes before the 25th day after the end of the period.

Income tax will be withheld by the bank, payers will be exempt from paying insurance premiums.

4. The procedure for applying the 0% VAT rate will be simplified for inland water transportation of export goods.

The Parliament has considered a draft law that simplifies the procedure for confirming the 0% rate for services:

– domestic and international water transportation of exported goods;

– icebreaking services for marine vessels.

5. From January 1, 2022, companies providing catering services (restaurants, cafes, bars), as well as catering services will be exempt from VAT.

Exception:

– sale of products by culinary departments;

– sale by enterprises engaged in procurement activities.

Conditions of the right to grant:

1. income for the year is not more than 2 billion rubles;

2. the share of income from the sale of catering services is not less than 70%:

3. the average income of employees for the month is not lower than the average salary in the subject of the Russian Federation.

6. From July 1, 2022, a single tax payment will be available to entrepreneurs and companies.

The President of the Russian Federation signed a law providing for the application of a single tax payment from the second half of 2022. As part of this payment, it will be possible to pay arrears on taxes, fees, insurance premiums, taxes payable as a tax agent, advance payments, penalties, fines, interest.

To apply the specified mode, you must:

– reconciliation of calculations with the tax inspectorate;

– submit an application by April 30, 2022.

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