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Home - The Ministry of Finance announced the tax plans for the next three years.

Five new super service prototypes introduced

Prototypes of super services appeared on the government services portal


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.


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. 

The Ministry of Finance announced the tax plans for the next three years.

The Office prepared a draft tax policy for 2019-2021. Many initiatives already have documents that the State Duma is considering. Let's talk about the most important proposals.
Payment of taxes
It will be possible to clarify the account to which the mandatory payment was erroneously transferred.
The amount of accrued interest should not be greater than the arrears to which they were charged.
Tax inspections
The number of Russian controlled transactions is planned to be reduced.
They propose to increase the basic rate of VAT from 18 to 20%. All lowered rates will remain.
They want to conduct a chamber inspection of VAT for two months, and not for three.
Reimbursement of VAT is planned to be made more accessible. To do this, lower the threshold for the amount of taxes listed - one of the criteria for the right to refund VAT in a declarative manner
reimbursement of VAT.
It will not be necessary to submit transport documents with customs officials' notices about the export of goods from Russia to confirm the zero VAT rate.
Income Taxes
The distribution of the profit tax between the budgets at the rate of 3% to the federal budget, and 17% - to the regional ones is proposed to be extended until 2024.
The amount of excess of the value of property, which is received during liquidation, is planned to be equal to the contribution to the authorized capital to dividends.
It will be possible not to file a declaration for the USN with the object "income", if you use the online cashier.
They want to simplify the recognition of expenses for fixed assets, the rights to which must be registered. It will not be necessary to confirm the filing of documents for state registration. In addition, it is proposed to register for entrepreneurs how to determine the residual value of fixed assets.
Corporate property tax
On movable property offer not to pay tax. According to the agency, this will help taxpayers to upgrade their machinery and equipment.
Insurance premiums
The provisional tariff of pension contributions is planned to be made permanent. We are talking about a rate of 22% from the limit base and 10% above it.
Are going to release from the contributions compensation for the cost of travel on vacation family member of an employee who works in the Far North. Now, in order not to pay contributions, the employer needs to buy tickets for the family members of employees.
It is planned to index excise taxes for 2021 on the level of inflation. According to forecasts, it will be 4%.
State fee
The state fee for electronic registration of legal entities and IP want to be reset.

Document: Draft guidelines for budget, tax and customs tariff policy.