Serious changes in tax legislation took place on July 1, 2018 in Russia. Now, in order to stay afloat and not break the law, all small and medium-sized businesses are required to switch to making payments through online cash registers.

You can be given an exception only if you work alone and sometimes hire employees using a civil contract.

In addition, in some cases, you, as the head of a private enterprise, will not be required to introduce such an innovation if your business is related to the provision of car service services, you are engaged in paid parking or transportation and some other types of activities, a full list of which can be found on the official website of the Tax Service of the Russian Federation .

Another useful innovation, which will be introduced on July 1, is that you will now be able to request a cash receipt even when conducting non-cash transactions, the Therussiantimes portal reports. This rule will affect those payments that are made through online banking transfers, when paying with a plastic card, in general, by any means, only without using electronic payment methods.

There are also a number of exceptions here, for example, you can do without a sales receipt for non-cash payments carried out between companies (this rule will not apply to payments between legal entities).

In all cases where the issuance of a check is mandatory, it must be done within 5 minutes; in case of delay, a fine will be imposed on you as a businessman. In order to avoid such misunderstandings, it is easier to install a special cash register with the FS prefix at your enterprise. Its use will be limited to online trading.

Such devices do not issue a check in person, but send it via e-mail directly at the time of payment. Such cash registers operate without interruption around the clock, and there is no need to monitor it with an additional employee.

Recently, a number of media reported that from July 1, 2018, amendments to Article 86 of the Tax Code of the Russian Federation will come into force, according to which banks will be required to transfer to the Federal Tax Service data on all transactions on customer cards and all receipts to a bank account or card of an individual that are taxable. inspectors will consider it income and will be taxed.

Tax legislation from July 1 in Russia: can the tax service check the accounts of Russians?

No. In fact, there will be no such amendments from July 1. According to the vice-president of the Association of Regional Banks Oleg Ivanov, the obligation of banks to notify the tax authorities about the opening of accounts and deposits appeared several years ago (in 2014 - editor's note).

Even before July 1, tax inspectors had the right to check the movement of funds on deposits and accounts if there were legal grounds for this - for example, if a citizen has tax debts.

“The general rule on opening and closing an account by a legal entity or individual has been transmitted by banks to the tax services for several years, but this is only information about the fact of opening or closing an account. All other information about transactions on the account, in accordance with the law, is a bank secret and can only be provided in limited cases, for example, by court decision,” says Ivanov.

The rule that banks are required to provide information to the tax office about the availability of accounts was introduced in Art. 86 of the Tax Code of the Russian Federation. From July 1, 2014, banks are required to report the opening and closing of individual accounts.

Changes in Russian legislation from July 1: what else will change for Russians?

Another rumor concerning changes in Russian legislation from July 1, 2018 is related to the fight against unauthorized construction. According to the draft law submitted to the State Duma last fall, the state will be able to seize from a citizen a plot of land on which an unregistered building is located and sell it, giving the money to the former owner minus the costs of the transaction.

True, the bill assumes that plots with unauthorized construction will be confiscated only if their owners do not comply with the court’s demands: either demolish illegal buildings within three to 12 months, or bring the building into compliance with standards within three years.

However, this bill has so far only been adopted in the first of three readings. So, no one will “take away land plots from Russians from July 1, 2018,” as they are afraid on the Internet.

But what will really change in Russia from the 1st of next month is, for example, the rules for calculating wages. According to amendments to the Labor Code, if an employee works overtime on a holiday or day off, then for these days he will be paid only once at double the rate. Previously, it was necessary to pay for the same hours again as overtime, with the first two hours at one and a half times the rate, and the subsequent ones at double rate.

Paying time and a half for the first two hours of overtime will now only apply on weekdays.

Also, going to work on weekends, according to changes in the Labor Code, will be paid at double the number of hours worked.

In addition, the innovations limit the establishment of irregular working hours by employers. From July 1, it is impossible to establish irregular working hours for part-time work and part-time work.

According to the law “On the National Payment System”, from July 1, payments to civil servants, salaries to public sector employees, allowances to military personnel and scholarships to students will be transferred only to Mir system cards.

The addition to this law states that if an employee does not conclude an agreement and does not provide Mir card data before July 1, 2018, then a budgetary institution will not have the right from July 1 to transfer his salary to a card of another system (for example, VISA or MasterCard) .

In the middle of summer, a number of innovations are planned in Russia, in a variety of areas. How much will prices for housing and communal services increase, and where, on the contrary, it will be possible to spend less on electricity, how departments will report on incoming applications from citizens and how the Ministry of Industry and Trade will help those who have long wanted to get a car - in the Izvestia article.

Increasing the minimum wage

From July 1, 2017, the minimum wage (minimum wage) in Russia will be increased to 7.8 thousand rubles. Previously, this figure was 7.5 thousand rubles - the last time it was raised was on January 1, 2016. Over the next few years, it is planned to increase the minimum wage to the level of the living wage established in the country, which on average in Russia at the end of 2016 amounted to 9,889 rubles.

According to the Labor Code of the Russian Federation, employers do not have the right to pay employees a monthly salary less than this level. The exception is when an employee works remotely or on a part-time basis.

However, the minimum wage is important not only for regulating wages, but also for determining the amount of temporary disability benefits, which are calculated taking into account this indicator. In addition, depending on the amount of the minimum wage, the amount of taxes, fees and some fines may change.

Changes in the housing and communal services sector

Utility prices will also increase in July. You will have to pay more for heating, hot and cold water, gas, electricity and sewerage. At the same time, both the increase in prices for each of these services separately and the rate of increase in prices for residents of different regions and even individual districts of large cities (primarily Moscow) will vary. However, on average in Russia, utility bills will increase by about 4%. Such an increase is an annual measure and, as a rule, occurs in the middle of summer.

But in the Far East it will be possible to pay less for electricity. From July 1, tariffs in this region will be reduced to the level of the national average. This was achieved through the government's introduction of special surcharges on the cost of electricity in certain price zones, which will be received by Far Eastern companies - electricity suppliers.

Electronic sick leave

In Russia, electronic sick leave will begin to operate in July. Thus, the Social Insurance Fund, medical institutions and employers will be able to quickly access the data. The authenticity of the document will be ensured by enhanced electronic signatures.

There are no plans to abolish the paper version of certificates of incapacity for work - both versions of the document will remain in use. But in order to issue an electronic sick leave to a patient, you will first need to obtain his permission.

The Ministry of Labor expects that even in this format, eliminating paper forms can save the budget up to 12 million rubles.

In addition, from July 1, 2017, it was planned to begin introducing an electronic version of the vehicle passport (PTS) everywhere. However, in May of this year, at a meeting of the Board of the Eurasian Economic Commission, at the request of the other EAEU member countries, it was decided to extend the preparatory period for the transition to electronic PTS until July 1, 2018. However, in Russia, individual automakers will be able, depending on their own readiness, to switch to using the electronic version of the document without waiting for July 1, 2018.

Traffic rules changes

Among the innovations in the traffic rules is the entry into force of a ban on transporting children on buses manufactured more than 10 years ago. The resolution was supposed to come into force on January 1, 2017, but at the end of December last year this date was postponed to July 1, 2017.

Other requirements for a bus for transporting children include compliance with all technical requirements, the presence of a tachograph and GLONASS or GLONASS/GPS navigation systems.

But the validity period of the resolution, according to which the client, dissatisfied with the payment under compulsory motor liability insurance, had to first contact the insurance company and then go to court, on the contrary, expires on July 1. For now, anyone dissatisfied with payments received from insurance companies will be able to go to court directly.

Cars will become more affordable

The Ministry of Industry and Trade will launch several programs at once that should help Russians acquire their own vehicles.

The “First Car” program, which provides a 10% discount when purchasing a passenger car, will be available to everyone who has not previously purchased their own vehicle. Families with two young children will be able to receive the same discount, but within the framework of the Family Car program. The cost of the car that potential program participants can choose is limited to 1.45 million rubles.

Special discounts also apply to entrepreneurs. For example, using the “Own Business”, “Russian Tractor” or “Russian Farmer” programs, representatives of small and medium-sized businesses, farmers, as well as anyone who plans to lease long-haul tractors, will be able to conclude a leasing agreement with a 12.5% ​​discount.

In total, the department will allocate 7.5 billion rubles for these purposes, but in case of great demand, the amount can be increased.

From July 1, Rostrud is obliged to check employers - legal entities and individual entrepreneurs - using checklists. The corresponding norm was approved by Decree of the Government of the Russian Federation dated September 1, 2012 No. 875 and so far applies only to scheduled inspections.

The checklists were approved by Order of Rostrud dated November 10, 2017 No. 655 and are now available for self-control on the website of the Electronic Inspector service.

The main thing that managers and those responsible for personnel records in an organization should remember is that the subject of the check cannot go beyond the questions included in a specific checklist. And since regulatory authorities must always be notified in advance of scheduled inspections (at least 24 hours), employers have time to prepare for the visit of inspectors.

Documents must be created and executed in accordance with the new GOST

All organizational and administrative documentation from 07/01/2018 must be drawn up taking into account the requirements of the new GOST R 7.0.97-2016. Based on Rosstandart Order No. 435-st dated May 25, 2017, old GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for registration of documents" becomes invalid.

Professionals need to know the main changes. Here they are:

• in some cases it is necessary to indicate the surname first and then the initials. This rule works when you need to indicate the addressee - the head (deputy head) of an organization or an individual (clause 5.15 of the standard), as well as when the document must contain a resolution (clause 5.28 of GOST). If we are talking about certification of a copy of the work book, then the authorized person signs, then deciphers it, indicating first the initials and then the surname (clause 5.26 of the standard);
• the rules for document certification are changing;

• recommendations appeared for fonts, spacing, formatting, numbering, and document creation in general;
• it is proposed to draw up regulatory legal acts of the organization, as well as other multi-page documents with a title page;
• the rules for marking the signing of a document with an electronic signature are being clarified;
• Some details are omitted, for example, organization code, tax identification number, checkpoint, and at the same time new ones appear, such as “name of the structural unit - the author of the document”, “name of the position of the person - the author of the document”.

Salaries of public sector employees should be paid only to MIR cards

From July 1, 2018, cards of the National Payment System “MIR” will become the only credit cards to which it is allowed to transfer wages to public sector employees. The new rule was introduced by Federal Law No. 88-FZ dated May 1, 2017.

In order for employees to receive money in July, employers urgently need to check the availability of agreements with any credit institution that issues MIR cards. This recommendation is currently only relevant for budgetary organizations, divisions of extra-budgetary funds, state and municipal bodies. At the same time, it does not apply to employees who permanently reside and perform their work duties outside the Russian Federation.

We also remind you that the employer does not have the right to impose on the employee the bank through which he will receive wages. An employee may, upon application, request that his money be transferred to a card in another bank. However, the subordinate must be explained that this must be the “WORLD” card.

Workers must be provided with comfortable working conditions

This is not a new requirement. And a small reminder to all employers about the need to comply with the requirements of SanPiN 2.2.4.3359-16. If the temperature in the workplace is abnormally high (above 28.5 degrees), the company must take care of its employees. The best, but expensive solution is to reduce the temperature to a comfortable level (install air conditioners, fans). But if this is not possible, it is permissible to shorten the working day, increase rest breaks, and allow subordinates to work from home.

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The Federal Tax Service promises to launch a “Transparent Business” service for verifying counterparties at the end of summer, providing important information about legal entities. The information that tax authorities plan to make publicly available does not constitute a tax secret.

Initially there was information that the service would start working on June 1, 2018. But closer to this date, it became known about another postponement of the service launch. “Transparent Business” will disclose a set of data that includes information about tax offenses, decisions on prosecution for which came into force in the period from June 2, 2016 to December 31, 2017, and penalties for their commission, in case of failure to pay a fine on time until May 1, 2018.

Tax officials promise that with the help of the online service, you can verify your partner’s integrity in a matter of seconds, and most importantly, exercise due diligence when choosing a counterparty. “Also, thanks to the electronic service, every business owner receives an objective picture of what his own business looks like in the eyes of the counterparty,” the Federal Tax Service reports on its website.

The Transparent Business service includes the following information about counterparties:

• name of the organization, TIN;
• name, amount of arrears, amount of debt for penalties, amount of debt for fines;
• information about the existence of tax offenses and penalties for them, indicating the total amount of the fine;
• the name of the special tax regime applied by the organization;
• information that the organization is a member of a consolidated group of taxpayers or that the organization is a responsible member of a consolidated group of taxpayers;
• information on the average number of employees of the organization for the calendar year preceding the year in which such information was posted on the Federal Tax Service website;
• the name and amount paid by the organization in the calendar year for each tax and fee, for insurance premiums paid in connection with the importation of goods into the customs territory of the Eurasian Economic Union, the amount of taxes paid by the tax agent;
• the amount of income and expenses according to the accounting (financial) statements of the organization for the year preceding the year in which such information was posted on the Federal Tax Service website.

From June 12, 2018, it is possible not to include the norms for issuing soap to employees in employment contracts

From July 1, 2018, the State Tax Inspectorate begins to apply checklists to all employers

From July 1, 2018, some employers will pay wages according to new rules

State and municipal organizations, institutions, and extra-budgetary funds fall under the new requirements. From July 1, 2018, these organizations will not be able to send employee money to VISA and MasterCard payment cards. They will be required to make payments only to plastic cards of the national payment system “Mir”.

Consequently, before July 1, organizations and institutions that will be affected by these innovations must have time to conclude agreements with banks issuing Mir cards on the transfer of money as part of the salary project. At the same time, employers retain the right to choose a credit institution.

From June 1, 2018, tax authorities will be able to write off debts for taxes, insurance premiums, penalties and fines from bank accounts in precious metals

According to, which amends Art. 46 of the Tax Code of the Russian Federation, collection of tax debts from the accounts of organizations and individual entrepreneurs can be carried out in precious metals if there are not enough funds in ruble and foreign currency accounts to repay the debt.

It is clarified that tax collection from accounts in precious metals is based on the value of precious metals, equivalent to the payment amount in rubles. The cost of precious metals is determined based on the discount price for precious metals established by the Central Bank on the date of sale of precious metals. Expenses associated with the sale of precious metals are borne by the taxpayer.

From July 31, 2018, payment of administrative fines will be simplified

Now you won’t have to look for details for paying a fine, since tax officials will attach payment details to the administrative violation protocols that are submitted to the court. Thanks to the innovation, the risks of inaccuracy in the payment will be minimized ().

From July 1, 2018, some changes in Russian legislation will begin. Innovations will come into force that will change the lives of Russians. The media offers to familiarize yourself with the new laws and regulations.

Some adjustments have been introduced to the Russian Tax Code

From July 1, all banks will be able to control any transfers to customer cards or accounts and transmit information to the tax office. Also, Russians will be required to pay 13% income tax; in case of evasion of payment, a fine will be issued.

The government will begin an active fight against illegal buildings

Since last year, a law came into force that deals with such buildings. The state can confiscate a land plot from a citizen without the right to return if the building located on it is not registered.

However, there are several options for a citizen in this case. He will either demolish the building within 12 months, or he will take care of the paperwork and put everything in order. On the Internet you can often find people who claim that from July 1, plots of land will immediately begin to be taken away from people. These are just rumors; the government did not provide such information.

Innovations with changes in payroll will come into force

If a company employee works on his days off or holidays, he will be paid for them once in double size. Previously, only overtime was paid, the first two hours - 1.5 times more, the subsequent time - 2 times more. Also, time off on your day off will be counted according to hours worked and paid at double the rate.

Employers will It is forbidden to set an irregular schedule for your employees, time must be allocated correctly.

Social payments, scholarships and pensions will be paid to the Mir card

Services will no longer be able to transfer funds to other cards. If the employee does not issue a Mir card, he will receive the money in cash at the cash desk.

They will begin to pay attention to animal products

All companies that manufacture, transport and sell such products will be required to complete documentation through the Mercury system. All documents will be carefully checked. They want to adopt such innovations in order to eliminate low-quality products.

The likelihood of adulteration of dairy products will be reduced

On July 15, new requirements for labeling dairy products come into force. This is stated in the Decision of the Council of the Eurasian Economic Commission dated November 10, 2017 N 102.

The manufacturer will be required to indicate information about the availability of milk fat substitutes made from vegetable oils. Such a description will be written in contrasting letters in a special field on the packaging or label.

Utility tariffs will be indexed

“The indices were approved taking into account the average increase in citizens’ payments for utility services in Russia from July 1, 2018 in the amount of no more than 4%,” says the explanation to the document on the Cabinet website.

The tariff increase depends on the subject, for each of which specific indices are indicated; they can be either more or less than the average Russian rate.

The driver's intoxication will be determined by a blood test.

From July 3, the degree of intoxication of drivers will be determined not only using a breathalyzer, but also based on the results of a blood test.

The maximum permissible blood alcohol content is 0.3 ppm; if you exceed it, you will be subject to administrative liability: a fine of 30 thousand rubles and deprivation of your driver’s license for a period of one and a half to two years.

The blood test will be carried out at a medical facility.

Telecom operators will store customer correspondence

On July 1, the next reform within the framework of the “Yarovaya package” comes into force. We are talking about a package of anti-terrorism amendments to laws proposed by State Duma deputy Irina Yarovaya and Senator Viktor Ozerov.

Now telecom operators will have to store call records and customer correspondence for up to six months. Companies will spend billions of rubles to implement this law.

Sellers of rare animals and fish may face prison sentences

From July 8, trading in rare animals and aquatic biological resources listed in the Red Book on the Internet or through the media faces criminal liability.

For the illegal acquisition or sale of animals, aquatic biological resources, as well as, as stated in the law, “their parts and derivatives (derivatives)”, punishment is established in the form of forced labor for up to three years with a fine of 500 thousand to 1.5 million rubles with or without restriction of liberty for a term of up to two years, or in the form of imprisonment for a term of up to four years with a fine in the same amount.

More entrepreneurs will switch to online cash registers

On July 1, the second stage of implementation of Law 54-FZ on the procedure for entrepreneurs to work with cash register equipment starts.

Now online cash registers for payments to customers must be installed by entrepreneurs and companies that meet the following requirements: they have employees, they work in public catering or are engaged in vending. Also included in the new wave are individual entrepreneurs on imputed tax (UTII) and patents who conduct trade and have employees on their staff.

Entrepreneurs can use not any devices, but only those models of cash registers that are included in the special register of the Federal Tax Service of the Russian Federation.

Children will be banned from transporting on old buses

From July 1, a ban on the use of buses older than 10 years to transport organized groups of children will partially come into force. From this date, the ban is in effect in Moscow and St. Petersburg, as well as the Moscow and Leningrad regions.

A unified form of MTPL policies will appear

From July 1, a new form of MTPL policy will be in force in the Russian Federation, unified for paper and electronic versions of the document. This is reported in the decree of the Bank of Russia. A QR code will appear on the policy, with which you can find out the model, number, registration plate, VIN and other information about the vehicle, as well as information about its owner and the validity period of the policy. In addition, the new forms will be pink.

Mortgage will become electronic

From July 1, when issuing a mortgage loan, an electronic mortgage will be used. This is stated in the Federal Law of November 25, 2017 N 328-FZ “On Amendments to the Federal Law “On Mortgage (Pledge of Real Estate)” and certain legislative acts of the Russian Federation.

It is noted that such a mortgage will be the first step towards the transition to online mortgage processing. The electronic mortgage will contain information about the mortgagor and the borrower of the mortgage loan, the name of the loan agreement indicating the date and place of its conclusion, the amount of the mortgage loan and the deadline for its payment, the name and description of the property purchased with a mortgage.

Data storage in the Russian Federation

From July 1, 2018, all telecom operators, owners of Internet resources and instant messengers are required to store user data and messages in our country. This innovation will affect everyone. Text and voice messages, downloaded or sent video and audio will be stored. However, the storage period for calls and correspondence has been reduced from 3 years to six months.

Increasing excise taxes on tobacco products

Smokers will once again be cut off from their “oxygen”—excise taxes on tobacco will increase by 10%, which means cigarette prices will rise again. If converted into regular money, the fee will increase from 1,562 rubles. per thousand pieces up to 1718 rubles. The Ministry of Health explains the increase in excise taxes on tobacco products by the fight against smoking. But in essence, this is a fight against smokers, and not against smoking, because the number of “quitters” is not decreasing.

Changes to Art. 86 Tax Code of the Russian Federation

The information that the tax office will check all citizens’ bank accounts, cards and money transfers, and even automatically charge a 13% tax on each transfer, quickly reached Internet users and caused mass hysteria. We want to reassure you.

Indeed, from July 1, 2018, amendments to Art. 86 of the Tax Code of the Russian Federation, but they apply only to “metal” accounts. They do not affect cards and ordinary bank accounts of citizens in any way. Moreover, since 2013, the tax inspectorate can request information from the bank about the accounts of any citizen. The main thing here is “on request”. The tax office does not automatically receive information about transfers to regular accounts. Therefore, by and large, nothing will change until the tax office becomes interested in you.

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