New form of declaration for UTII. Audit will become mandatory for all JSCs

From 2015 we will see changes in personal income tax. First, let's remember what's left. Declaration 3-NDFL in 2015 remains the same. The deadline for submitting the declaration has not changed. Tax rates for residents remained 13%, for non-residents – 30%. Since 2015, the changes adopted by the Federal Law No. 420-FZ dated December 28, 2013 will come into force. Let's look at them in more detail.

Change 1. Individual investment account (IIA).

From January 1, 2015 to the Federal Law of April 22, 1996 No. 39-FZ “On the Market valuable papers» introduced new article 10.3, which states that IIS is an internal client account intended for accounting material assets and securities of the client (individual), obligations under contracts concluded at the expense of this client. This account is opened and maintained by a broker or manager in accordance with the contract for brokerage services (agreement on trust management Central Bank).

An individual investment account will have its tax basis determined separately from other accounts. The base is determined by the tax agent independently. This account has its own investment tax deductions, which are provided on the basis of Article No. 219.1 “Investment tax deductions (for personal income tax).”

These deductions are provided:

In the amount of income from the redemption (sale) of securities held in private property taxpayer for more than 3 years and purchased after January 1, 2014. Based on paragraphs. 2 tbsp. No. 219.1, this type of deduction can be provided by both the tax agent and the tax authority upon delivery tax return.

Limit on this species deduction - no more than 400,000 rubles. on ISS for a year. A citizen can receive this deduction upon presentation of a tax return for 2014.

The amount of income received from transactions on an investment account after the expiration of the contract for maintaining this account. If the taxpayer has not exercised the right to an investment tax deduction after 3 summer term from the moment the contract for maintaining an investment account is concluded, this deduction is provided by the tax office upon presentation of a declaration, or by a tax agent upon presentation of a certificate from the tax authority.

Change 2. Social tax deduction in 2015.

Social tax deductions can be claimed for expenses on life insurance contracts concluded for a period of 5 years or more. This deduction can be used if a citizen has paid for insurance not only of his own life, but also of the lives of relatives.

Social tax deductions regarding medical expenses and education, will be available from the employer (Article 219 of the Tax Code).

Moreover, you can apply for a deduction at your place of work within tax period when the employee has paid the expenses, and without waiting for it to finish. But along with his application, he must provide a notification, which must be received from the tax office. Notification is issued within 30 calendar days after the citizen contacts the inspectorate with documents.

Change 3. Property tax deduction for 2015.

Free book

Go on vacation soon!

To receive a free book, enter your information in the form below and click the "Get Book" button.

If 2015 brought us the biggest shocks in the sphere pension insurance, then 2016 will be remembered for tightening tax legislation. On January 1, 2016, several “Instructions”, amendments and Federal laws came into force, changing:

• rate for penalties and fines;
• concept of contract upon confirmation zero rate VAT;
• excise taxes;
• procedure for submitting personal income tax reports;
• income tax;
• water tax;
• MET;
• simplified tax system and UTII;
• use of a list of “expensive” cars when calculating transport tax;
• a list of enterprises that determines property tax based on cadastre value.

The changes will also affect insurance funds and, traditionally, the minimum wage.

General changes

The minimum wage has increased

What changed?

The minimum wage was increased by 4%, from January 1, 2016, equal to 6,204 rubles. The change was made on the basis of Federal Law No. 376 of December 14, 2015. Previously, the figure was 5965 rubles.

Violations of the Tax Code

Increase in the amount of penalties

From January 1, 2016, penalties accrued for failure to pay taxes on time (installments or late payments) are calculated at the refinancing rate. Previously, the Central Bank itself set the refinancing rate and it did not exceed 8.25%. The key rate is now 11%.

Penalties when submitting personal income tax calculations

For each month of failure to provide calculation information, including incomplete information, a fine of 1,000 rubles is assessed. The tax authorities have acquired the right to “freeze” bank accounts if the tax agent does not provide a report within 10 days after the deadline.

Fine 500 rub. threatens the tax agent for every document with incorrect data. However, he will be released from liability if he submits clarifying and corrective information before the Federal Tax Service employee notices the inaccuracy.

Value added tax

The concept of contract has been clarified and fixed

To confirm the zero rate, a contract is provided, signed by both parties to the transaction, consisting of one or a number of documents. The kit must confirm the agreement of all conditions: the subject of the contract, the parties involved, the cost, prices, intra-contract terms and the duration of the contract.

The changes come into force on January 1, 2016. Until 2016, there was no official description of the contract to confirm the zero VAT rate. The agreements were concluded according to the rules of the Civil Code of the Russian Federation. Behind the scenes, both the Ministry of Finance and the courts supported the vision of the contract as it is now presented under the new rules.

Excise taxes

Excise rates have increased products such as:

• beer;
• wine (brands not protected by a geographical indication);
• cigarettes;
• cars (engine power over 90 hp);
• gasoline (except straight-run).

Rates have decreased on the:

• straight-run gasoline;
• motor oils;
• wines with geographical indication.

Since a large list of products will be affected, we will give some examples of them:

• gasoline (class 5) - the excise tax rate increased from 5,530 rubles. /ton in 2015 to 7530 rub. in 2016;
• other classes of gasoline - from 7,300 rubles. up to 10,500 rub. /ton;
• wines with geographical indication from 8 rubles. /liter up to 5 rub./liter;
• wines that do not have a geographical indication from 8 rubles. up to 9 rub. /liter;
• cigarettes from 960 rub./1000 pcs. + 11.0% of the estimated cost in 2015 up to 1250 rubles. /1000 pcs. + 12%.

Personal income tax

The greatest number of changes affected the personal income tax.

Quarterly reports

Calculations for personal income tax are provided quarterly, in the month following the reporting month. Until April 1 next year annual report is submitted.

Each report must contain the following information:

• information about individuals;
• accrued and paid income;
• deductions provided;
• withheld tax amounts.

Personal income tax calculation can be submitted to in paper form if the number of individuals is less than 25. Failure to submit a calculation, delay in submission, or the presence of errors or inaccurate data entails the imposition of fines, penalties, and “freezing” of accounts in accordance with Federal Law No. 113.

Tax deductions for children

Employees have the right to tax deductions until their income exceeds 350 thousand rubles. The amount of deduction for disabled children has been increased:

• for a parent, adoptive parent, spouse of a parent, the deduction amount is 12 thousand rubles;
• For foster parents, trustees, guardians, spouses of the adoptive parent - 6 thousand rubles.

Deductions are applicable for disabled children under 18 years of age and disabled people of groups I and II studying full-time up to 24 years of age. The new amounts are effective from January 1, 2016. In 2015, tax deductions were provided for total income up to 280 thousand rubles, and the tax deduction for a disabled child was 3 thousand rubles.

Personal income tax report from separate divisions

Now legal entities must report personal income tax for employees, separate divisions follows at the place of registration. If several divisions are located in areas under the jurisdiction of different inspectorates, then the company has the right to choose any of them.

Previously, there was no single decision on the place of filing 2-NDFL for employees of separate divisions.

Withheld personal income tax

Withheld personal income tax is deducted within the following terms:

• for income - no later than the date following the day of payment;
• disability benefits, child care and vacation pay - no later than last day month in which they were paid.

Previously, there were no clear deadlines.

Social deductions

In 2016, social deductions for treatment and training are provided by the employer starting from the month in which the employee applied. Along with the application, a notice issued by the tax office is provided, giving the right to a deduction. The innovation is effective from January 1, 2016. Previously, taxpayers who applied to the inspectorate received deductions.

Deadline for reporting impossibility of withholding personal income tax

The period for notifying the tax agent of the impossibility of withholding personal income tax has been increased. Data are provided before March 1 of the year following the tax period. Form 2-NDFL is used for information.

Previously, information about the impossibility of withholding personal income tax was submitted within 30 days.

Payments under a civil contract

Separate divisions of Russian enterprises pay personal income tax not only for full-time employees, but also for those working under a civil law contract (CLA). The changes came into force on January 1, 2016.

Previously, the division paid personal income tax only on the income of staff members.

Personal income tax reporting: limit on the number of individuals

Not everyone is comfortable submitting reports to in electronic format. For those working the old fashioned way, the following changes have been made: if less than 25 employees received income in the reporting period, then personal income tax reporting can be submitted to on paper. Until 2016, the limit limited the filing of 2-NDFL on paper to up to 10 people.

Benefits for paying personal income tax

You can reduce income subject to personal income tax when a participant leaves the company for expenses related to:

• with the acquisition of property rights;
• reduction of the par value of the share of the authorized capital;
• with the liquidation of the company and the sale of property.

Previously, these issues were controversial and were resolved differently in each specific case.

Personal income tax is not paid:

• when selling real estate owned for more than 5 years;
• at real estate for sale, transferred into ownership by inheritance, as a gift, privatized, with a tenure of more than 3 years;
• when selling real estate at a price less than the cost of the canister by 70%.

The rules apply to real estate purchased after January 1, 2016 and not used for profit. Changes were introduced by Federal Law No. 382 dated November 29, 2014. Previously, citizens’ income from the sale of real estate after three years of ownership was not taxed, regardless of the method of acquisition.

Corporate income tax

1. The minimum initial cost of property has been changed, allowing it to be classified as depreciable fixed assets. The right belongs to property put into operation after January 1, 2016 at a price exceeding 100 thousand rubles. Previously, property with an original cost of over 40 thousand rubles was classified as depreciable assets.

2. Changed, touched and limit values interest rates for obligations of controlled transactions expressed in rubles. When calculating income tax, the interval for liabilities is from 75% to 125% of the “key” rate of the Central Bank of the Russian Federation of 11%. The changes are provided for by Federal Law No. 32 of 03/08/2015.

3. The limit on average quarterly sales income, which is calculated based on data from the previous four quarters, has been increased. It is equal to 15 million rubles. The changes came into force on January 1, 2016, provided for by Federal Law No. 150 of 06/08/2015. Previously, the limit on average quarterly income was 10 million rubles.

Water tax

1. The rate of the increasing coefficient used in calculating the water tax has been increased to 1.32.

2. The water tax rate for water withdrawal has been increased public water supply, now it is 93 rubles/1000 cubic meters. The changes are effective from January 1, 2016. Previously, the coefficient was 1.15, and the water supply tax rate for the population was 81 rubles.

Mineral extraction tax

Caspian oil. The region's zero coefficient (Kkan) is still zero for oil production in the Caspian Sea, subject to a number of rules. Now this provision has been moved to a separate subclause (clause 9, clause 4, article 342.5 of the Tax Code of the Russian Federation). One of the main conditions for obtaining zero coefficient. According to which the accumulated volume of oil production, in addition to new fields, exceeds 15 million tons. The clarifications are valid from January 1, 2016 on the basis of Federal Law No. 325 of November 28, 2015. Previously, the level of oil production was equal to 10 million tons. The base tax rate has been changed to 857 rubles. per ton and the KNDPI coefficient is 559. The changes are provided for by Federal Law No. 366 of November 24, 2014, and come into effect from January 1, 2016 for the entire tax period. Last year the base rate was 766 rubles. for 1 ton, and Kndpi was equal to 530.

Ligature gold. The concept of ligature gold has been clarified; now this fossil is understood as a metal corresponding to national standard And technical specifications. The amendment came into effect on January 1, 2016. Previously, alloyed gold was recognized as a mineral, and the tax base could be calculated either at the stage of gold ore or after receiving gold.

1. The gas tax will now have to be calculated using a new coefficient - Kgp, equal to one. It characterizes export profitability when determining the basic value of a unit of standard fuel (Eut).

A reduced coefficient - 0.7317 is valid for owners of objects of the Unified Gas Supply System (when the ownership share is more than 50%), except for the following:

• payers who, based on the results of the tax period, have Kgpi less than 0.35;
• organizations in which he participates with a share of at least 50% Russian enterprise and owners of objects with a total share of less than 10%.

2. The correction factor for gas condensate has been increased, Kkm is equal to 5.5. The increase is valid from January 1, 2016 in accordance with Federal Law No. 366 of November 24, 2014. In 2015, Kkm was equal to 4.4.

Simplified taxation system

The limit on the simplified tax system has been increased. The taxpayer will lose the right to apply the special regime if the revenue exceeds 79.74 million rubles, or for 9 months of work in 2016 the total revenue exceeds 59.805 million rubles.

Deflator coefficient reduced for 2016 to an indicator of 1.329 according to Order of the Ministry of Economic Development of the Russian Federation No. 772 dated October 20, 2015. In 2015, the deflator coefficient was 1.798.

Reduced rates under the simplified tax system. According to Federal Law No. 232 of July 13, 2015, regional authorities have the right to reduce the rate within 1 - 6%.

Organizational property tax

Calculate property tax according to cadastral value unitary enterprises using real estate on the right of economic management received the right. The changes are effective from January 1, 2016. Previously, only property owners had this right.

Changes regarding contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Compulsory Medical Insurance Fund of the Russian Federation

Increased base limits:

• “sick leave” and pension contributions - 796 thousand rubles;
• maternity contributions - 718 thousand rubles.

The bases came into force on January 1, 2016. In the past 2015, the reason for calculating contributions at a lower rate was payments to employees exceeding 711 thousand rubles. and 670 thousand rubles. in connection with motherhood.

Personal income tax (formerly called " income tax") refers to the group federal taxes. Let's look at the main changes that will happen to this type of tax next year.

Basic information

Calculation of personal income tax in 2015 is carried out by tax agents. The tax amount is withheld from the recipient's income. For example, personal income tax is calculated and withheld from an employee’s income by his direct employers. Companies report personal income tax deducted and transferred to the state budget to tax inspectorates according to form No. 2-NDFL.

In the case where personal income tax was not deducted when paying income, then the tax is transferred to federal budget the taxpayer himself. The obligation to pay tax arises after submitting a declaration for this tax (in form No. 3-NDFL). Declaration 3-NDFL in 2015 remains the same.

Individual entrepreneurs must also report and pay personal income tax on their own (the declaration form is the same as for individuals). The 2014 return must be submitted no later than April 30 of the following year.

Personal income tax in 2015

Let's start with the fact that for residents the personal income tax in 2014 is 13%, for non-residents it is 30%. Personal income tax rates remained unchanged in 2015. Some isolated species state taxes may be overestimated or underestimated personal income tax rate- all the nuances are described in the Tax Code of the Russian Federation. When calculating income that is subject to tax, it is necessary to subtract deductions for personal income tax: standard, social and property.

Coming into force in 2015 major changes in the Tax Code of the Russian Federation, adopted by the Federal Law of December 28, 2013 No. 420-FZ. This law was adopted in accordance with the project to create a FinCenter in Moscow and is aimed at improving the taxation of financial transactions and stimulating capital investments.

Individual investment account

From January 1, 2015, the Federal Law of April 22, 1996 No. 39-FZ “On the Securities Market” is supplemented with Article 10.3, according to which IIS is an internal accounting account intended for separate accounting material assets and securities of the client (individual), obligations under contracts concluded at the expense of this client. This account is both opened and maintained by a broker or manager in accordance with the contract for brokerage services (agreement for trust management of the Central Bank). The agreement must include a clause regarding the opening and maintenance of an investment account.

The tax base for those transactions that are accounted for in an investment account will be determined separately from the base for other transactions.

The tax base for financial transactions that are accounted for in an investment account is determined by the tax agent. In relation to this type of account, the actual possibility of using investment tax deductions has been recorded.

Investment tax deductions

From January 1, 2015, the Tax Code has been supplemented with Article No. 219.1, called “Investment tax deductions (for personal income tax).” The provisions of this article establish the provision of the following deductions:

In the amount of income from the redemption (sale) of marketable securities that have been privately owned by the taxpayer for more than 3 years and purchased after January 1, 2014. At the same time, subparagraph 2 of this article presents a formula for calculating the limit amount of this type of deduction. The deduction can be provided by both the tax agent and the tax authority when submitting a tax return.

In the amount of material assets contributed by the taxpayer to the investment account, but not more than 400,000 rubles. in a year. This deduction is provided upon presentation of a tax return for 2014.

In the amount of income that is received from financial transactions and is taken into account on the IIS, upon expiration of the contract for maintaining an investment account. In cases where the taxpayer did not exercise his right to invest tax deduction for deposits into the investment account material resources and subject to the expiration of at least 3 years from the date of conclusion of the contract for maintaining the IIS. This deduction is provided by the Federal Tax Service upon presentation of a declaration or by a tax agent upon provision of a certificate from the tax authority.

At the autumn session of the State Duma it is planned to consider a number of bills on providing additional benefits in the form of a reduced rate for large families, proposals received to introduce a progressive tax scale, changing the procedure for taxing income from sales real estate and etc.

The dynamic transformation of our legislation has not spared tax law. The finalization of the twenty-third chapter of the Tax Code and the entry into force of a number of Federal laws brought changes to the regime personal income tax payment in the coming year 2015. Taking into account the peculiarities of taxation of individuals, within the framework of adopted amendments, - necessary condition for correct calculation mandatory payments. Some new provisions are technical nature, but there are also cardinal points.

Income from equity cooperation

Disappointing news, size tax rate rose from nine percent to thirteen. The state insists on paying 13% of all received to the budget, according to the agreement equity participation, income. It does not matter in which territory the company operates. The same rules apply to dividends received outside Russia.

Concerning legal entities, registered in the subjects Russian Federation, then they are in the status tax agent, are required to make this payment in the amount of the new fiscal rate, individually for each person. The basis is the payment of income, made both traditional and non-cash. The enterprise withholds tax from the amount intended for disbursement. The action occurs when dividends are received. Documentary confirmation of the procedure prescribed by law is the 2-NDFL form.

The legislation specifies the changes of 2015 regarding the payment of personal income tax.

1. The tax base for this segment of revenue is determined separately from other sources, to which Article 224 of the Tax Code applies the classic rate of 13%.
2. The technical correction of Article 214 of the Fiscal Code makes it impossible to refer to the provisions of Article 275.
3. The legislator excludes the use of deductions provided for in Articles 218, 219, 220 and 221 for income arising in the process of equity interaction.
4. A tax resident of the Russian Federation, when applying for a tax deduction for a child, does not count towards the maximum total income those amounts that he received as a result of equity participation.

Profit from bank deposits made in rubles

The legislator, taking into account the situation on global financial markets, last December, 2014, introduced an amendment to Article 217 of the Tax Code. Profit from ruble deposits placed in domestic financial institutions, received during the period from December 15, 2014 to the last day of 2015 inclusive, is not subject to taxation at the current refinancing rate. As is known, Central bank raised the key indicator by ten points.

But we have one more current article Tax Code, informing that funds received as a result of the application of the Central Bank rate, which was increased by five points, are not subject to personal income tax. Thus, articles of the Tax Code and others regulations are not brought into compliance with the amendments to Federal Law No. 462, which causes difficulties in the procedure for processing documents.

Investment benefits

Subject to compliance by the taxpayer certain conditions, Federal Law No. 420 proposes to apply investment deduction. Installing tax base To pay personal income tax for 2015, we take into account the benefits stipulated by the law.

1. Sale of securities that the owner has owned for more than three years.
2. Replenishment of a personal investment account within the tax period.
3. Receiving profit as a result of activity on a personal investment account, three years after signing the agreement.

When carrying out specified activities after January 1, 2014, we have the right to social deduction.

Benefits for voluntary insurance

A voluntary agreement on life insurance is another basis for receiving a fiscal deduction social nature. But the legislator would deviate from tradition without stipulating a number of criteria.

1. The duration of the contract is at least five years.
2. Subject of the transaction – life insurance of the subject tax law or members of his family.
3. The deduction amount is based on limit amount specified in the law - 120 thousand rubles.

The date of the transaction does not matter, but we will be able to take advantage of this advantage in 2016.

An exception is the situation when the taxpayer has the opportunity to officially confirm the withdrawal of insurance premiums from payments intended for him as an employee and their transfer by the employer to the bank account of the insurance company.

Upon termination of this agreement, paid insurance premiums are taken into account in the tax base in the case where the person has taken advantage of the deduction. These are the provisions of Article 213. Taxation is implemented by the insurance structure, based on the amount of payments agreed upon in the contract. Documentary confirmation, issued by a division of the Federal Tax Service, indicating that the person did not take advantage of the right to a social deduction, serves as the basis for exemption from taxation.

Personal income tax changes 2015 for foreign citizens

Federal Tax Service, commenting on the situation with foreign labor force, made it clear that this year employers have the right to attract citizens of other countries to perform labor responsibilities. Required document, on the basis of which it is possible to conclude an agreement, is a patent, and not a visa, as was previously the case.

Regulations allow exceptions to this rule.

1. Residents of Kazakhstan and Belarus.
2. Refugees.
3. Foreigners living in Russia.
4. Representatives of certain professions.

For other foreigners staying in the Russian Federation for a fixed period of time, obtaining a work patent is mandatory. Issued for a period from one month to a year, the document serves as the basis for making fixed advance payments, which are reflected in 2015 forms 2-NDFL.

For each calendar year it is established federal coefficient and regional indicator. These values ​​are of direct importance for determining advance payments.

Thus, since 2015, the employer has the opportunity to reduce personal income tax by the amount paid by the foreign worker. To receive this benefit, an employee application and receipts confirming the payment of money are required. The fiscal service unit notifies the tax agent of the legality of his actions within ten days.

TO valid permits for a job received before 2015, adopted innovations do not apply.

Taxation of personal income tax 2015 for parental pay compensation

The Fiscal Service of the Russian Federation stated that there are no restrictions relating to sources of financing for children's educational or preschool institutions. Also, the form of ownership of the organization that the child attends does not matter. Personal income tax for compensation of part of the costs incurred by parents when visiting their children educational institutions, is not charged.

Article 217 of the Tax Code directly states that compensation received by parents is exempt from tax. However, the general rules apply to amounts paid as compensation benefits by employers.

Tax on income within the framework of material support

The state names in the list of priority tasks the employment of qualified personnel in certain subjects Russia, where shortages are acutely affecting labor resources. Tax support is provided by rules indicating that cash assistance, provided by the employer to employees who are ready to move to other regions, is not subject to personal income tax in 2015.

Responsibilities of currency residents

Fiscal authorities are tightening control over the incomes of Russians, Article Twelfth clearly reminds us of this. Federal Law No. 173. A citizen of the Russian Federation, in the status of a currency resident, regularly provides the Federal Tax Service branch at his place of residence with a report form on the intensity of financial flows in banking structures located abroad. At the same time, lack of activity is not a reason to ignore the law. Transactions on the account are confirmed by reporting documents and reflected in the personal income tax declaration.

The state insists on quarterly information, within a month after the end of the period. Responsibility for violation of deadlines for submitting forms or for outright failure to comply with requirements control body has not yet been announced, but, most likely, the unexpected omission will be corrected in the near future.

Emergency Cash Benefits

Amounts of compensation based on circumstances emergency, are not subject to personal income tax.

From the first of January 2015 personal income tax declaration does not take into account that payments were made in one time period. New edition Article 217 of the code specifies a changed approach to this issue.

Income of socially vulnerable children

Federal Law No. 382 specifies that, since the beginning of 2015, the origin of the income of this category of the population does not play a role. Personal income tax does not affect dividends from individuals who have the status of socially vulnerable children.

Thus, legally established personal income tax changes in 2015 touched upon both compensation payments, and alternative sources of income for Russian citizens. Goals and objectives of such adjustment legislative norms are different. On the one hand, this is the provision of preferential treatment to vulnerable categories of the population, stimulation current processes. On the other hand, strengthening financial control depending on the origin and amount of income of individuals, increasing the tax burden.

Find out about this at the free webinar of 1C: April Soft, which will take place on March 10, 2016!

In 2015, the chapter Tax Code of the Russian Federation, which is dedicated to personal income tax, quite a lot of amendments have been made. These amendments come into force in 2016.

First of all, the changes concern tax calculations and transfers. The deadline set for personal income tax transfers to the budget since 2016 - this is the day following the day the employee is paid income.

The exception included payments of vacation pay and benefits for temporary disability. The tax withheld from this income must be transferred no later than the last day of the month in which the benefits or vacation pay were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2016).

The changes also concern reporting: 2-NDFL certificates for individuals are submitted upon completion calendar year to the Federal Tax Service within the same time frame. As before - no later than April 1. However, now it is also necessary to submit the calculation in form 6-NDFL, reporting on it must be submitted once a quarter (based on the results of the first quarter, first half of the year and 9 months). Fortunately, it does not require specific details individuals, but involves provision based on generalized indicators.

You can find out more detailed information about these and other changes at the 1C company webinar: April Soft Preparation of the 2-NDFL report for 2015, changes in 2016, which will be held on March 10.

Another important change is that all personal income tax reporting (this applies to both 2-personal income tax and 6-personal income tax) must be submitted in in electronic format. An exception is organizations and individual entrepreneurs with up to 25 employees (they have the opportunity to submit reports on paper).

Most convenient way submission of reports in electronic form - 1C: Reporting service, which will allow you to generate reports on in the required form directly from your program you are working in. The service is updated in strict accordance with legal requirements. That’s why you don’t have to worry about ensuring that the form is up to date, the information in it is correctly transferred from the program - everything is under control!

Moreover, since 2016, new fines for failure to provide personal income tax calculations (1000 rubles for each full and less than a month non-provision). Little of, tax authorities may even suspend operations bank accounts, If provision of personal income tax delayed by more than 10 days. The 1C:Reporting service will promptly remind you of the need to submit a report.