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The income tax return for 2020 must be submitted in an updated form

The IFTS finalized the declaration form, its format and the procedure for filling it out.


The government has prepared a project according to which the annual income is more than 5 million rubles. you need to pay personal income tax at a rate of 15%.

It is planned that the new rules will need to be applied starting with revenues generated in 2021.


The minimum wage for 2021 became known

The Ministry of Labor has established a living wage for the working-age population for the II quarter of 2020. It is equal to 12 392 rubles.


 In July, in Russia, they became obligatory for using online cash registers. In this regard, it is necessary to take into account a number of changes related to settlements between organizations and IPs, the reception of personal and non-personal payments from individuals, requisites of the check and its correction, trade through vending machines, advances and loans. About these and other changes that occurred on July 3, read in our review.

  Settlements between organizations, FE
Organizations and IPs must use the online cashier if they pay for goods, work, services in cash or by a bank card.
  For example, the organization ordered consultancy services from the IP. IP received payment in the cash desk of the organization. For this amount, the organization must break through the cash receipt.
  It is not yet clear how the new rule works in settlements through accountable persons. From a literal reading of the amendments, it follows that the accountable person, in any purchases for cash or on a bank card, must use CCP.
  To issue money for the report and receive the remaining amounts of CCPs, you do not need to use it.
  Pay attention: soon the order of settlements, in which the cash register check is drawn up by both the seller and the buyer, can be changed. The FTS is going to expand the list of requisites for the check. According to officials, this will allow sellers to knock out a check with data about the buyer, and the buyer does not apply CCP. The order with amendments is on registration with the Ministry of Justice. We will immediately inform him about his acceptance.

When paying an advance payment, an online cash desk is not needed if it is transferred to the address of the organization or the IP through the "client-bank" system. In other cases, the CCP should be used.
  When calculating and refunding advances, they were allowed not to use the online cashier and not to issue SSR until July 1, 2019. But if you still use the CCP for these purposes, then when offsetting and refunding advances from individuals, pay attention to two nuances:
- with full non-cash prepayment, the buyer can send an electronic check and not print paper;
- for a number of transactions, for example, transportation, communication services, services in the sphere of cultural events, we will allow one cash receipt with all calculations for a day or other billing period.

  Check details
The checks must have a QR code. Until July 3, this props were not mandatory and checks could pierce without him.
  From July 1, 2019 in the Law on CTS will appear additional requisites of the check when settling with organizations or IP.
  In the near future, the Federal Tax Service intends to expand the list of requisites for the check. The order with amendments is on registration with the Ministry of Justice.

  Check correction
If you have entered incorrect data in the check, for example, not the VAT rate, use the correction check to correct it. Recall, before officials recommended to draw a check "return of the parish" and punched a new check for the parish.
  Acceptance of non-cash payment from individuals
For the case when the buyer made a non-cash payment, and you learned about it only from the bank statement, the amendments provide for three options for the transfer of the check:
- the buyer or customer left a phone number or e-mail address - send him an electronic check;
- there are no contacts of the buyer of the goods - issue a paper check when transferring the goods;
- there are no contacts of the customer of works or services - give out a paper check at the first interaction with the client.
  Please note: you need to break the check before the transfer of the goods, but not later than the next business day after payment.
  If you know for sure that the individual paid for the purchase in cash through the bank's cash department, you may not apply the cashier until July 1, 2019.

  Failure of fiscal storage
The law established how to proceed if the drive broke.
  First, apply to the tax application for re-registration of the online cash desk or its removal from the register. Term - 5 working days.
Secondly, contact the manufacturer for a report on the reasons for the breakdown. It is better to do this within a month after submitting the application to the tax. The answer to you and tax specialists should come within 30 calendar days.
  If there is no marriage, you can be held accountable. If a marriage is found, two options are possible:
- Information on the fiscal storage can be restored - transfer them to the tax. Term - 60 calendar days from the date of application for re-registration of the CCP or removal from the register;
- Information from the fiscal storage can not be considered - you do not need to tell tax officials anything, you can not be fined.

  Registration of CCP
The deadline for issuing an online check-in card was increased from 5 to 10 days. Recall that before receiving a card, you can not break checks.

Organizations when repaying loans received to pay for goods, works, services, do not need to apply CCP, if the following conditions are met:
  - lender - organization or IP;
- Payment goes through the "client-bank" system.
  In other cases, when repaying these loans, CCPs should be used.
  When issuing a loan, the cashier can not be used until July 1, 2019.

  Calculations through automatic devices
You can apply one cashier to several devices for payment, do not print or send a receipt to the buyer:
- when calculating for transportation;
- trade through the machine, except for the sale of excisable goods, technically complex or marked goods. From February 1, 2020, the display of the machine should display a QR code.
  Please note: the body of the automatic device must have a visible and easily readable serial number.
  Cashier is not needed for trading:
- through vending machines for the sale of bottled drinking water;
- mechanical vending machines that accept payment only by coins.
  In the case of IP without employees, a postponement until July 1, 2019 is retained when trading through the machine.

  Patent system of taxation for IP
There is still a requirement that from July 1, 2018 in retail trade and in the sphere of public catering it is necessary to apply CCP, if the entrepreneur has employees.
  But other PIs, provided that they issue a settlement document to the clients (for example, a sales receipt), depending on the type of activity, they have been completely released from the application of the CCP or postponed for a year.

  Be attentive and use the necessary regulatory documents and reasonable arguments in the work of your enterprises. Good luck!

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