Surely each of us understands that changes to the Tax Code are not accepted for no reason. Everything should be in accordance with the law, because often adjustments are also impossible. In other words, everything should be in moderation, on which the justice of the law rests.
How is going
Changes in tax legislation are introduced due to the fact that certain federal laws are 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 be adopted for a long time, because there are complex laws that require not one discussion, but three. Stages of discussion are called readings. We will tell you more about this.
What are readings?
Changes to the Tax Code begin with a discussion of the bill. That's just what it is called reading. There can be three stages of discussion, that is, reading.
If the law is adopted in the first, then this does not mean that they will not rule it. As a rule, at the first stage, a draft version of the bill 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 adopts the bill in the third reading, then this indicates the law is satisfactory. It is important to understand that the last stage does not provide any corrections.
Changes to the Tax Code can be quick, but this applies only to simple projects. It turns out that their adoption occurs immediately in the third reading, but the first two are simply skipped.
Limitations
Amendments to the Tax Code cannot be thoughtless. For this reason, there are articles governing the entry into force of new articles. So, according to Article 5 of the Tax Code, tax laws take effect:
- Not earlier than the first day of the new tax period. It is about the tax that was amended or adopted.
- Not earlier than a month after publication.
As for innovations, under the Federal Law “On Amendments to the Tax Code”, new taxes should only come into force on January 1 of the next year. But here there is a certain condition - less than a month can pass from the moment of publication.
Limitations exist with the introduction of new laws on business. This moment is prescribed in the Constitution and it says that the conditions for doing business should be stable.
As it was before
Unfortunately, since 1991, changes in the Tax Code of the Russian Federation have occurred four times a year. Naturally, this violated the whole principle of stability, and then the first document was established that regulates 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 is happening 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 one year can change many times during the year. But all adjustments will take effect only next year. But there are limitations. If the bill was published later than the first of December, 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 with regard to the conditions for changing taxes with a short period, they are allowed to change more often. We are talking about VAT and excise taxes.
If we talk about various fees, then changes to them are established no earlier than a month from the date of publication.
Why are edits made
Despite the bill passed to amend the Tax Code, adjustments are still made, according to the majority, too often. What do experts think about this? Some fully support such changes, because they respond to time. As a rule, they depend on social policy, which does not stand still. Other experts call the amendments unjustified, as investors are not ready to inject their own funds into the country's economy with unstable legislation.
We can say that frequent adjustments are justified only if the principle of justice is respected and they are really necessary. This is the only way to improve conditions for citizens can be considered appropriate, and, accordingly, often change the law. But, unfortunately, in our country one does not always correspond to the other.
Recent legislative changes
Last year, many amendments to tax legislation were introduced. Some began to act even then, while others only now. Let's look at them.
Changes in the first part of the Tax Code concerned the collection and payment of taxes. So, from the first of January of this year, interest is calculated differently:
- The restriction regarding the size of the penalty has been lifted. Now it does not depend on the size of the arrears.
- The day on which the arrears were paid is not taken into account.
If you submit documents in electronic form, you can terminate the IP, change the constituent documents, register the IP or organization for free.
Back in 2018, deflator coefficients were changed, but that's not all. When an individual does not have registration at the place of residence in our country, a notice of payment of taxes is sent to the address of one of the real estate objects 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 the ability to pay tax fees through a multifunctional center. By the way, if a person pays taxes through the federal postal service, administrative cash desk or the same multifunctional center, then the commission is not charged.
About sore
In addition to the above amendments, amendments were made to the first part of the Tax Code regarding 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.
Since January 2019, VAT has already increased to 20%. What does this entail? The increase in prices for services, gasoline, goods, products, etc. That is, in the near future it is necessary to wait for a noticeable increase in prices without increasing wages.
Will personal income tax change?
Amendments to the Tax Code touched and personal income tax. All amendments entered into force as of January this year. What has changed:
- A new tax return form has been adopted.
- Now personal income tax is not subject to a lump sum payment for judges, which is given for the purchase of housing.
- People living mostly abroad will cease to pay personal income tax in Russia even if they still have real estate in the country.
- If the field allowance was issued in an amount exceeding 700 rubles, it is necessary to pay personal income tax from it.
- Personal income tax is not levied on the sale of apartments or houses, cars, cottages, rooms and it does not matter if they were used in business or not. There is one important point - during the sale period, the owner must already own housing for three or five years. If the property was sold earlier than this, then personal income tax will have to be paid.
- There are privileges for Muscovites who are participating in the renovation program. The tenure of housing under the program has been changed, income received under the program is not subject to personal income tax, the costs of the sale can be reduced if you spend them on the purchase of new housing.
Income tax
The deputies proposed to amend the Tax Code and supported the initiative, since January 1 of this year the following amendments are in force:
- Dividends are considered to be property that was received by an individual upon liquidation of an organization or withdrawal from it. For taxation, the market value of the property, which was current at the time of receipt, is taken.
- The taxpayer can determine the percentage of tax on dividends received.
USN 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 were 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 were grounds for recognizing the settlement of contributions as unrepresented. The marginal base for pension and hospital contributions has increased. Now, the limit base for pension insurance will be 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 does not exempt from responsibility,” and this is true.
Tax liability
So we all talk about the changes and how dissatisfied the citizens of the country are, but does anyone recall the need to pay taxes? That's just it, that there are few such people. Perhaps for this very reason, "new laws are being invented." Let’s remember what threatens the deviators.
The third article of the Tax Code says that everyone 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 responsibility 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 entirely possible that a defaulter will be brought up several times for the same violation. It turns out that if an official was prosecuted, the tax authorities can also fine a person.
As for individual entrepreneurship, it is impossible to simultaneously bring him to tax and criminal liability, since under the law they are considered individuals.
Limitation period
In article 113 of the Tax Code it is written that a deadbeat can be attracted 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 discovered 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 amendments to the Tax Code excited the population of our country. Let's 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 sell services, goods, property rights or work. Individuals must meet certain requirements:
- To be registered with the tax authorities.
- Notify the tax authority of the start of work.
- Lack of both workers and employers. It is precisely about those situations when people earn exclusively by their labor.
- Conduct your business using the internet; in Kaluga, Moscow region, Tatarstan and Moscow.
- Engage in activities that are permitted by law.
- Do not have an income of more than 2,400,000 rubles per year.
It turns out that self-employed people and those who are subject to professional income tax have big differences. What are they:
- An individual entrepreneur cannot become self-employed, but a professional income tax is suitable for entrepreneurs.
- For the self-employed, the law prescribes the professions that they can do, and people who pay according to the special regime have the right to do at least something other than what is prohibited by law.
- Persons to whom a special regime has been applied will pay tax at a statutory rate, and self-employed people from January of this year will pay 13% and submit a declaration of income.
- The FTS will have to register in different ways.
- Self-employed can be registered throughout the country, and those who are subject to professional income tax can only register in those regions where the bill has already been launched.
Who does not fall under special mode:
- People selling excisable goods or goods that are subject to labeling according to the law of our country.
- Which extract and sell minerals.
- Reselling property rights, goods. An exception is the sale of property for personal and other needs.
- Whose income is more than 2,400,000 rubles. in year.
- Engaged in entrepreneurial activities in the interests of a third party on the basis of commission or guarantee agreements. An exception is persons who deliver or accept goods in the interests of another person.
- 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 will they be considered taxpayers.
Of course, for residents of our country, such changes and additions to the Tax Code are not entirely pleasant. But let's hope that this is only a first impression, and soon people will get used to it.
Property tax
Changes in the Tax Code of Belarus and Russia are somewhat similar, but fundamentally different. 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 in 2019 could become pensioners if the pension reform was not adopted. These people may not pay tax on each property, but the latter should not be used in business.
Also, the coefficient when calculating tax remained at the same level - 0.6. excluded recalculation of property and land tax for previous years.
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 said above about what awaits defaulters, but that’s not all. It wasn’t about the situation when a person receives a summons to call for interrogation. Many people treat the document very negligently, which only exacerbates the situation. With what? And the fact that failure to appear for interrogation will be interpreted by authorized bodies as aggravation of the fault of the defaulter. As a result, the amount of the fine can be increased, but who is pleased? For this reason, it is better to respond quickly to such papers.
There is nothing wrong with the conversation; nobody 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-payment or to deal with his mistakes. After all, as it happens: a person paid all taxes, but forgot about the penalty.
Document concepts
We have already talked about what changes to the Tax Code have been made, 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. A product is any property that is sold or intended to be sold.
Work is an activity whose results 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, the results of which do not imply material compensation.
The sale of goods is the transfer for money of ownership of the results of work or goods, this also includes the provision of services of one person to another. The implementation may be recognized as the transfer of goods even at no cost, if such is provided for by the code.
The following shall not be considered as implementation:
- Transfer of property of an investment nature.
- Transfer of intangible assets, fixed assets to non-profit organizations so that they carry out statutory activities.
Dividends - any income that a participant receives in shares or shares from an enterprise after taxes.
Dividends are not considered:
- Payments to the participant in shares that are transferred to the property.
- The payment that is made to the participant in connection with the liquidation of the organization. An important condition is that the amount of payments should not be more than he contributed to the capital of the organization.
Interest - this is any previously established income that is received on a debt obligation of various kinds.
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 the payment of taxes is perceived by them as an incomprehensible action. Few people think that funds go to the budget, from which hospitals, schools, kindergartens and other organizations receive funding. Many work as teachers, doctors and police, and salaries are given to these people from the budget.
Every Russian should think about this moment. If today he does not pay taxes, then tomorrow there will not be enough medicine in hospitals or pharmacies or textbooks at school. And it’s easier to live knowing that you don’t need to hide and be afraid of anyone.
Maybe it is because of a 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 works in everything, including it applies to taxation in our great country.