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25/11/19

Five new super service prototypes introduced

Prototypes of super services appeared on the government services portal


22/11/19

In 2021, entrepreneurs may pay premiums of almost 11%

Now in the Tax Code of the Russian Federation the sizes of fixed insurance premiums for individual entrepreneurs are established until 2020 inclusively.


22/11/19

Information on the average number of employees will be included in the calculation of contributions

A bill has been submitted to the State Duma, which proposes to adjust the procedure for submitting information on the average number of employees. 


Changes in a form 2-NDFL for the 2017th year.

After the termination of the 2017th year taxpayers as however it usually also happens, have faced innovations which concern fresh changes in a form of filling and submission of annual declarations.
Didn't become an exception and declarations in a form 2-NDFL for the 2017th year.
The main differences of the document have concerned the reorganized legal entities and their right receivers.
So, there were new fields: "A form of reorganization (elimination)" and "an INN/check point of the reorganized organization". They should be filled only to assignees of the reorganized legal persons. The rests need to leave fields empty.
Besides, in the field "Tax Agent" of the section 5 the assignee of the tax agent has to bring figure 1, as well as the tax agent. And the representative of the assignee - figure 2, as well as the representative of the tax agent.
Commonplace on reporting delivery, delivery by representatives of the legal entity. Earlier for implementation of it there was enough power of attorney. Now except the name of the document confirming powers, it is necessary to specify and his requisites.
Pay attention that from section 2 of a new form have removed the field "The Residence Address in the Russian Federation" with his elements "Postal Index", "Code of the Subject", "Area", "City", "Settlement", "Street", "House", "Case", "Apartment". There are no fields "Code of the Country of Accommodation" and "Address" also.
From the name of section 4 the mention of investment deductions has disappeared. It isn't necessary to reflect them.
Besides, the bar code has changed. It is possible to call other corrections of a form technical.
In case your organization is the assignee of the reorganized legal person, rules of submission of the declaration have become tougher.
If before the end of reorganization the legal person hasn't handed over the 2-PIT statement, his assignee has to make it. If necessary the assignee gives and correcting or canceling references. In that case it is necessary to bring number of earlier submitted reference, and here date of drawing up in the field "N ____" it is necessary to specify the new.
In the field "Sign" the assignee has to specify figure "3" (if submits the usual 2-PIT statement) or figure "4" (if reports about not withheld tax).
It is necessary to specify the OKTMO code by the location of the reorganized organization or its separate division.
In the field "Tax Agent" of section 1 is required to specify the name of the reorganized organization or its separate division.
It is necessary to fill also the field "Form of Reorganization (Elimination) (Code)", having specified suitable value: 1 - transformation, 2 - merge, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - elimination.
In the field "INN/check Point of the Reorganized Organization" it is necessary to provide data of the reorganized organization or its separate division.
Tax specialists have considered the considered amendments and to a format of giving 2-NDFL in electronic form.
Thus, reorganization of the legal entity will be recorded now in the annual declaration of the right receiver.
Taxpayers should adopt this information at delivery of declarations, since February 10th, 2018. 
Document: Order of FNS of Russia of 17.01.2018 N MMB-7-11/19.
 


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