Half-year reports. Deadlines for payment of insurance premiums
LIVE SCHEDULE:
ONLINE SEMINARS ON REPORTING FOR THE 1ST HALF OF 2017 IN 1C:8
June 30, Report No. 1
“Review of changes in reporting for the first half of the year. 2017"
Lecturer: Klimova M.A.
July 06, Reporting No. 2
“Reporting on insurance premiums in 1C:8 - Calculation according to SV, 4-FSS, SZV-M. Using examples in ZUP 2.5, ACCOUNT 3, ZUP 3"
Lecturer: E. A. Gryanina
July 10, Report No. 3
“Calculation according to Form 6-NDFL using examples in ZUP 3”
Lecturer: E. A. Gryanina
July 11-12, Report No. 4
“VAT return for the 1st half of 2017. Preparation workshop in 1C: Accounting 8"
Lecturer: Sherst O.V.
July 18, Report No. 5
“Income Tax Declaration for the 1st half of 2017.”
Lecturer: Sherst O.V.
July 20, Report No. 6
“Calculation according to Form 6-NDFL using examples in ZUP 2.5”
Lecturer: Zaugolnikova E.P.
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All seminars 9 seminars, |
All seminars + Course on |
All seminars + Course on 1C:ZUP 8 |
Six online seminars – “Reporting for the 1st half of 2017 in 1C:8. Theory and Practice in 1C:8" Live + Recording | |||
Three original online seminars by Klimova M.A. and Rabinovich A.M. on current legislative changes , Live + Recording | |||
Course reference for working in 1C: Accounting 8 ed. 3 |
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Course reference for working in 1C:ZUP 8th ed. 3 Full set, 4 people from 1 application |
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Live broadcast + recording the next day for downloading or watching online from the website | |||
Access to the Trade Club for answers to all questions (from the start date of the first seminar) |
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Participation in the drawing of valuable summer prizes. Main prize – Relax tour to the Maldives |
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Closing documents for legal entities and 100% Guarantee from the site | |||
payment within 5 working days from Legal. or Phys. faces |
13 800 RUB 8,900 |
54 500
RUB 15,900 |
58 500
RUB 16,900 |
2,900 rub.Dear Colleague, you will be given access to the selected set immediately upon payment, you will be able to Download all materials to your computer or watch Online. |
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4. For detailed content of reference courses on working in 1C: ZUP 8 and 1C: Accounting 8, see the links:
If you have any questions, write to mail@website, online consultants or call +7 495 988 92 58.
LECTURERS:
Why do we conduct these seminars for you?
1. Reporting for the 1st half of 2017
Soon accountants will go into battle again, because On July 1, a new reporting campaign for the 1st half of 2017 will start. Many innovations since 2017 were included in the legislation, as well as in the mechanisms for working with the 1C program. How to figure it all out?
Especially for those who want to quickly and completely cover all the changes associated with reporting for the 1st half of 2017, we have prepared a series of practical seminars on step-by-step filling out declarations in the 1C program.
These seminars will help you understand the new procedures for filling out reporting forms, how the design of certain documents, settings, and reference books in 1C affects the calculation of taxes and the automatic completion of reporting forms.
We will work together to fill out all the main forms step by step and calculate the amounts of taxes and fees. Therefore, after the seminar, you will have all the necessary knowledge regarding changes in legislation, as well as understand the mechanisms of work in 1C, the procedure for closing the month with the final calculation of taxes and collection, as well as the automatic completion of all basic reporting forms.
2. Author's seminars
Dear colleagues, especially for you we have prepared a series of proprietary seminars dedicated to pressing issues of accounting and tax accounting.
The topic of their professional safety is important to every accountant, because... We are directly responsible for the accounting that is carried out in the organization, so we invite you to look at your personal risks that have already arisen from the outside and, most importantly, understand how to distance yourself from them.
Also a very important and complex topic is the accounting of vehicles in an organization - official, personal, rented. The seminar will discuss all the most important issues related to its accounting - from document flow to the peculiarities of accounting and tax accounting for various operations related to the accounting of waybills, vehicles, and numerous expenses for its maintenance.
And we would also like to present to you an important seminar that every accountant must have - the seminar “Current arbitration practice and clarifications of regulators on VAT and Income Tax.” This seminar will discuss the latest, most important arbitration cases and decisions, as well as recommendations from regulatory authorities regarding the accounting of taxes such as VAT and income tax. As a professional, you must be aware of the case law on controversial issues, which will undoubtedly help you choose the right solution to resolve many difficult accounting issues.
ONLINE SEMINARS ON REPORTING FOR THE 1ST HALF OF 2017 IN 1C:8:
Reporting No. 1: Review of changes in the Reporting for the first half of the year. 2017
Live broadcast: June 30, Lecturer: Klimova M.A.
Reporting on insurance premiums: Control ratios for the calculation. Updated Calculations, Primary control of Calculations, Clarification of personal data, Discrepancies in payments subject to personal income tax and contributions
excerpt from the recording of the seminar:
Seminar program:
- 1.1. We will study “hot” letters from the Federal Tax Service and the Ministry of Finance and court decisions on VAT in preparation for reporting:
- tax deductions,
- VAT restoration,
- liability of the taxpayer for the actions of an unscrupulous counterparty, etc.
- 1.2. Radically new rules for desk audits for VAT:
- submission of explanations electronically;
- disclosure of benefits – registers of benefit transactions
- new risk-based approach of tax authorities; development of the ASK NDS-2 RMS system.
2. Income tax return. Current issues of correct formation and reflection of the tax base in reporting:
- expenses for depreciable property,
- material costs,
- labor costs,
- reserves for doubtful debts,
- losses from previous years, etc.
3. Calculation of advance payments for property tax: the impact of changes in the legislation on fixed assets accounting on the formation of the taxable base;
- typical problems of filling out calculations in relation to property taxed at the average annual value and taxed at the cadastral value.
4. Reporting on insurance premiums and taxes:
- analysis of the first experience of presenting new reports,
- the difficulty of correctly forming the taxable base, taking into account new clarifications from the Ministry of Finance,
- non-taxable payments: how they are checked by the Federal Tax Service and the Social Insurance Fund,
- accounting for benefits when paying contributions to the Social Insurance Fund in 2017,
- the problem of comparison by the tax authority of the base for personal income tax and insurance contributions,
- When will the transition period and confusion in tax inspectorates and Funds end and will it be possible to resolve the problems of past years?
5. 6-NDFL. Regular reporting with examples:
- reflect bonuses of various types,
- reflect sick leave and vacation pay,
- reflect the salary for the first and second half of the month,
- reflect payments upon dismissal,
- reflect adjustments to employee payments for previous periods,
- we reflect “carrying forward” payments.
- How is 6-NDFL checked, what is it fined for and why is it almost always illegal?
- Upcoming changes in form 6-NDFL.
Reporting No. 2: Reporting on insurance premiums in 1C:8 - Calculation according to SV,
4-FSS, SZV-M. Using examples in ZUP 2.5, ACCOUNT 3, ZUP 3
Live broadcast: July 06, Lecturer: E.A. Gryanina
How to reflect the receipt of reimbursement of expenses from the Social Insurance Fund in the calculation of insurance premiums, as well as how to fill out the calculation in the regions of the Social Insurance Fund pilot project for direct payment of benefits
Excerpt from the recording of the online seminar:
Filling out the DAM in case of reversal of data from previous periods
To view in FULL SCREEN, click on the icon in the bottom right of the player
Watch in this video:
Why, when automatically filling in 1C:8, calculations are based on fear. contributions may include data for July
To view in FULL SCREEN, click on the icon in the bottom right of the player
For the 1st half of 2017, employers must submit the following reports on insurance premiums:
- Form SZV-M for June 2017 – no later than 07/17/2017 (07/15/2017 – Saturday) to the Pension Fund of the Russian Federation;
- Form 4-FSS - no later than July 20, 2017 on paper and before July 25, 2017 - in electronic form, the form is submitted to the FSS;
- Calculation of insurance premiums – no later than 07/31/2017, the calculation is submitted to the Federal Tax Service.
Calculation of insurance premiums We will be presenting this for the second time, however, there are still many questions about filling out this calculation. For example, there is still no clarification as to what characteristics of an insured person under compulsory social insurance should be indicated for contractual agreements, whether compensation for benefits for 2016 should be indicated in Appendix 2, etc. In addition, during the first delivery, we encountered many “jambs” when filling out calculations for insurance premiums in 1C programs. Now some of the errors in the program have already been corrected, but some “nuances” still need to be taken into account when filling out the calculation. We’ll figure out which ones exactly at our online seminar!
Based on the experience of the first quarter, it became clear that the most difficult thing when filling out the Calculation of Insurance Premiums is to pass the test of control ratios in order to successfully submit to the Federal Tax Service. Due to massive errors, INFS even disabled some checks when accepting reports for the 1st quarter, but most likely they will be included back in the semi-annual reporting campaign, so we cannot relax! At the online seminar, we will look in detail at the main control ratios and talk about which calculation of insurance premiums will satisfy the INFS.
Form 4-FSS We are also presenting this for the second time, with this form everything is simpler, since in essence it has not changed much compared to what was used in 2016 (the “former” Section 2 has now become the main section of the form). At the online seminar, we will discuss the basic rules for filling out 4-FSS and show you how to fill out this form in 1C:8 programs.
A “sick” question for many– this is the reflection in the reporting of contributions of various recalculations, additional accruals, reversals of salaries and contributions, as well as the preparation of an updated Calculation of insurance premiums and Form 4-FSS. We receive many questions from our subscribers on this topic, so we included it in the program of our online seminar.
At the online seminar, Elena Gryanina will tell you how reporting on contributions should be completed (THEORY), and will also show with examples how to prepare reports on insurance premiums in 1C programs (PRACTICE). Elena will be happy to share with you her secrets of preparing ideal reporting on insurance premiums for the 1st half of 2017! 3 programs will be considered: 1C: Accounting 3.0, 1C: ZUP 2.5, 1C: ZUP 3.1.
Seminar program:
- Forms SZM, 4-FSS
- About the content of the seminar
- Form SZV-M
- About form 4-FSS
- Filling out 4-FSS using a simple example
- Checking 4-FSS using control ratios
- Filling out 4-FSS using a more complex example in ZUP
- Calculation of insurance premiums
- About the DAM form, what’s new, the composition of the calculation
- Important: signature date in RSV
- Filling out the RSV using a simple example
- DAM in case of expenses at the expense of the Social Insurance Fund, reflection of reimbursement of expenses from the Social Insurance Fund
- DAM in case of payments to foreigners
- DAM if a reduced tariff is applied
- DAM if there is a combination of tax regimes
- DAM if there are payments under GPC agreements
- DAM if additional tariff contributions are paid
- DAM in case of reversal of data from previous periods
- Checking the RSV using control ratios
- Recalculations in reporting contributions
- RSV clarification
- Answers on questions
- Materials from the records of TRADE CLUBS ZUP:
- Form SZV-STAZH
- Form SZV-KORR
- Application and certificate-calculation for the Social Insurance Fund
- Accounting for insurance premiums in 1C programs in 2017
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
Reporting No. 3: Calculation according to form 6-NDFL using examples in ZUP 3
Live broadcast: July 10, Lecturer: E.A. Gryanina
At the online seminar, we will analyze in detail all the nuances of filling out the 6-NDFL calculation and preparing this form in 1C: 8.3 programs. At the seminar on July 11, we will consider the 1C: Salaries and Personnel Management 3.1 and Accounting 3.0 programs. The personal income tax accounting subsystem in the “troika” programs is organized in a similar way; the same accounting registers and principles are used. Personal income tax accounting in the previous version of the program - ZUP 2.5 - is very different due to the outdated configuration structure and has a number of limitations, so we are holding a separate online seminar on ZUP 2.5, and the seminar on July 11 is only on the “troika”!
To make it as clear as possible for you, and you can prepare and submit the 6-NDFL calculation without any problems, we will look at filling out and checking the 6-NDFL form using the 1C:8.3 programs using specific examples. Let’s look at what data is “pulled” from which registers, as well as how this data can be checked. Traditionally, at our online seminar on 6-NDFL, we provide an exclusive method for checking the indicators of the 6-NDFL form and tell in detail how to “reach” the correct amounts in the reporting, in which cases the 6-NDFL form in the 1C: 8.3 programs will be filled out completely automatically , and which ones will require manual adjustment of Section 2.
A separate topic is the reflection of recalculations: additional charges and reversals of income and amounts of calculated personal income tax in 6-personal income tax. This topic raises a huge number of questions, and the Federal Tax Service has still not settled down. At the seminar you will receive specific recommendations on how to reflect various recalculations in the 6-NDFL form when using 1C: 8.3 programs.
Seminar program:
- Form 6-NDFL: composition and filling rules
- Filling out and checking 6-NDFL in 1C:8.3 programs
- Recalculations to 6-NDFL
- 6-NDFL: what will have to be adjusted manually
- Practical recommendations for accounting for personal income tax in 1C:8.3 programs, finding and correcting accounting errors
- Answers to your questions
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
Reporting No. 4 – PART 1: VAT return for the 2nd quarter of 2017. Preparation workshop in 1C: Accounting 8
Live broadcast: July 11, Lecturer: O.V. Sherst
AT THE ONLINE SEMINAR WE:
YOUR DECLARATION CAN AND SHOULD BE COMPLETED AUTOMATICALLY.
WE WILL TEACH HOW!
4. Filling out the declaration:
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
Reporting No. 4 – PART 2: VAT return for the 2nd quarter of 2017. Preparation workshop in 1C: Accounting 8
Live broadcast: July 12, Lecturer: O.V. Sherst
The second quarter is coming to an end, and the VAT changes adopted last year have not been reflected in the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, the main document regulating the maintenance of value added tax accounting. Hence, there are many questions in recording transactions, compiling a sales book and a purchase book, a log of received and issued invoices, a tax return and adjustments to them.
AT THE ONLINE SEMINAR WE:
- we will draw up a declaration for the second quarter of 2017 in accordance with the requirements and recommendations of the Ministry of Finance and the Federal Tax Service today;
- We will check the completed declaration using the tools offered by the 1C program;
- we will analyze complex issues of accounting and reporting in the VAT return, for export transactions and transactions with the participation of intermediaries;
- Let's look at examples of correcting errors in declarations for previous periods.
YOUR DECLARATION CAN AND SHOULD BE COMPLETED AUTOMATICALLY. WE WILL TEACH HOW!
More information about the issues discussed at the seminar:
1. Preparatory actions before drawing up the declaration:
- electronic reconciliation with counterparties;
- We check the latest changes in VAT legislation and recommendations of regulatory authorities:
- the amended Government Resolution No. 1137 of December 26, 2011 is expected to be released (Project No. 02/07/09-16/00053297 on the website regulation.gov.ru), which changes that have not yet been approved are already being applied;
- At the stage of anti-corruption examination and preparation for submission to the Government of the Russian Federation for consideration, there is a Draft Government Resolution “On approval of the list of codes for types of raw materials in accordance with the EAEU Commodity Classification for Foreign Economic Activity for the purpose of applying Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation” (Draft No. 02/07/ 07-16/00050842);
2. Checking the completeness of VAT calculation:
- Features of calculating VAT on advances received, in what cases can you not issue an invoice for the advance? Clarifications from regulatory authorities;
- cash sales: what we register in the sales book when paying in cash or by bank card. Accounting procedure in 1C 8.3 (expected changes in the program for filling out a summary summary certificate);
- new benefits under Article 149 of the Tax Code of the Russian Federation? What's new and what changes are in the declaration? New requirements of the Federal Tax Service and implementation in the program (we are waiting for the implementation of automatic completion of Section 7).
- Should legal interest be subject to VAT or not?
- the provision of services under an extended warranty is not subject to VAT (Letter of the Ministry of Finance dated March 13, 2017 No. 03-07-07/13896).
- VAT tax agent: VAT calculation and declaration submission (Section 2). The emergence of “new” tax agents from 01/01/2017. – purchase of “electronic” services, who must now act as a tax agent (changes from 01/01/2017), nuances of determining the obligation to act as a tax agent, clarifications from the Ministry of Finance. (We are waiting for the implementation of a single payment for VAT on several electronic services in the program for purchasing electronic services through a corporate card);
- VAT restoration: conditions, examples, position of the Ministry of Finance;
- sale and acquisition of goods, works, services through intermediaries - features of reflection. How principals and principals fill out tax registers for VAT, the difficulties of VAT accounting.
- from 01/01/2017, the list of goods taxed at a rate of 10% was added (Resolution of the Government of the Russian Federation dated 03/28/2017 No. 341);
3. Questions regarding the application of VAT deductions:
- transfer of VAT deductions? Problems and solutions to questions: what deduction for “input” VAT can be transferred: advances, acquisitions, imports, tax agents, etc.
- if the VAT deduction upon receipt of goods from the buyer is not accepted immediately - when to restore the advance VAT, what does the Ministry of Finance say? 3 years, is it always possible to delay the deduction (different positions of the Supreme Arbitration Court of the Russian Federation and the Ministry of Finance with the Federal Tax Service);
- Deduction of VAT upon receipt of fixed assets to account 08 (Letter of the Ministry of Finance dated November 18, 2016 No. 03-07-11/67999), as implemented in the program.
- by what date must the SF arrive in order to exercise the right to deduction;
- Will the buyer lose the right to a deduction if the invoice is issued later than 5 calendar days? New comments from the Ministry of Finance.
- registration of advance invoices, is it possible to deduct VAT on an advance transferred to another contract, when nominating a debt, terminating a contract, or offsetting mutual claims? What should I register in the program if an invoice has not been issued (as is the case now with prospects)?
- Is deduction of VAT on an invoice from a simplifier no longer against it?
- acceptance of VAT for deduction on import transactions from third countries. Methodology for accepting VAT for deduction in the program;
- we analyze in 1C the methodology for calculating VAT and deducting it when importing from the EAEU;
- other issues of applying the deduction. How to implement certain clarifications of the Ministry of Finance and the Federal Tax Service in the program (on questions on the website and the latest clarifications from regulatory authorities).
4. Filling out the declaration:
- filling in transaction type codes. New format-logical control of the declaration with verification of transaction type codes;
- Features of the application of VAT when exporting. Application of the norm of the Federal Law of May 30, 2016. No. 130-FZ on the accelerated procedure for VAT refund at a rate of 0% for non-commodity goods. How have separate export accounting and the algorithm for filling out declarations in 1C 8.3 changed in this regard? Example in the program. Is it possible or not to apply the norm without a list of raw materials approved by the Government?
- invoices for the export of goods to the territory of member countries of the Eurasian Economic Union. The need to add the UES HS code. How has the exporters invoice changed? Features when sending the same goods for export, EEC states and the domestic market. What to do with the code in the 1C 8.3 program?
5. Logs of received and issued invoices:
- intermediary operations – problems of registration of invoices by intermediaries. The procedure for filling out the Invoice Logbook, as well as the latest changes in the 1C program for reflection and correction in the SF Logbook. Sections 10 and 11 “Information from invoice journals...”
6. Conducting desk control:
- notification to the tax authority about the recipient of the claims;
- legal requirements, in what cases and what requirements may come from the Federal Tax Service;
- algorithm of actions for providing explanations;
- submission of explanations only in electronic form. How is this implemented in the program?
7. Correction of VAT errors:
- sum and technical errors;
- corrective and corrective SF - what is the difference and the order of reflection in 1C;
- An example of filling out a response to a request, corrections in the program.
- prospects for correcting errors in the program.
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
Reporting No. 5: Income tax return for the 1st half of 2017 in 1C:8. Error correction
Live broadcast: July 18, Lecturer: O.V. Sherst
AT THE ONLINE SEMINAR WE:
- we will strengthen the skills of automatically filling out the income tax return according to the form approved at the end of last year and used for the first time when preparing the report for the first half of 2017;
- we will calculate advance payments for the second quarter and for the upcoming third quarter of 2017;
- Let's look at the most typical and complex mistakes that an accountant can make, the procedure for correcting them in the program, and automatically fill out an updated declaration for the last reporting period.
The seminar will provide the legislative framework and practical application of the regulatory framework:
- theoretical analysis of the innovations that came into force on January 1, 2017:
- changes in estimated income tax rates;
- how the new OKOF affected the calculation of depreciation of fixed assets in 2017;
- new rules for the formation of reserves for doubtful debts, what to take into account?
- limiting the carry forward of losses from previous tax periods when calculating income tax;
- The Federal Tax Service plans to amend the income tax return form in connection with the changes made to Chapter 25 of the Tax Code of the Russian Federation;
- clarifications of the Ministry of Finance and the Federal Tax Service on the recognition of certain expenses of organizations as expenses, conditions of recognition, the general principle of the approach to the recognition of expenses for the purpose of calculating income tax.
- practical application of clarifications from regulatory authorities and changes in legislation using the example of preparing a half-year income tax return:
- setting up tax accounting in 1C;
- registration of a new fixed asset in accordance with the new OKOF, determination of SPI in accordance with the amended classification of fixed assets included in depreciation groups;
- reserves for doubtful debts - new rules for formation. How is the process now automated in the program?
- write-off of bad receivables and payables - features of tax accounting and reflection of transactions in the program;
- how the program organizes restrictions on the transfer of losses from the previous period when calculating income tax;
- division of expenses into indirect and direct - new clarifications from regulatory authorities. How to properly set up their accounting in the 1C 8.3 program?
- interest accrued and paid for borrowed/credit funds, accrual of penalties to the buyer in the program, classification of debt obligations as controlled debt, what has changed?;
- accounting for losses when selling fixed assets and intangible assets. Do you know about the features of their accounting for income tax purposes and in terms of filling out a declaration?
- exercising the right to claim – we deal with the difficulties of filling out the declaration. Which section of the declaration and under what conditions must be completed?
- bonuses – features of accounting for income and expenses;
- standardized expenses - the procedure for their accounting;
- Fuel and lubricants, Ministry of Transport standards, car washing, parking, road toll (Platon system), compensation for using a personal car for business purposes;
- expenses for using programs (non-exclusive rights), recognition procedure;
- travel expenses. Settlements with employees through the cash desk and bank on business trips, reflected in the program;
- compensation, social benefits, dismissal payments, what must be observed in order for expenses to be recognized?
- reflection of insurance premiums in the new declaration;
- expenses that we cannot take into account for tax purposes, for which the tax authorities have complaints!
- Calculation of advance payment for income tax:
- for half a year (Section 1.1);
- payable for the third quarter (Section 1.2);
- When can we reduce income tax by the amount of the trading fee? Where is this information reflected in the declaration? Difficulties of automation in 1C.
- correction of errors for previous reporting (tax) periods:
- checking tax accounting in 1C;
- the procedure for correcting an error that led to arrears in income tax;
- the possibility of correcting an error that did not lead to an understatement of income tax;
- automatic completion of the corrective declaration for the previous period.
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
Reporting No. 6: Calculation according to form 6-NDFL using examples in ZUP 2.5
Live broadcast: July 20, Lecturer: Zaugolnikova E.P.
For the 1st half of 2017, employers must submit calculations in Form 6-NDFL to the Federal Tax Service no later than July 31, 2017.
Despite the rather long existence of Form 6-NDFL, the Federal Tax Service in 2017 continues to give recommendations on the specifics of filling out the form, and accountants experience pain when preparing reports in the 1C: Salaries and Personnel Management 2.5 program.
Not all recommendations of the Federal Tax Service are implemented in the configuration of ZUP version 2.5. This is understandable: 1C considers the ZUP 2.5 program obsolete and encourages users to switch to the new version - ZUP 3.1. 1C issues all methodological recommendations for reporting only for ZUP 3.1. But what should those users who have not yet switched to “troika” do? How can they prepare and submit 6-NDFL? We understand your difficulties, and especially for you we will conduct a separate online seminar on preparing the calculation of 6-personal income tax in the ZUP 2.5 program!
At the online seminar, we will look at various options for displaying accounting transactions in the ZUP 2.5 program, allowing you to “bypass” situations with incorrect display of data in personal income tax reporting.
Filling out form 6-NDFL in ZUP 2.5 is possible with impeccable accounting and a limited set of types of income. In practice, accountants are faced with various difficult situations: recalculations, additional accruals of income, or provision of retroactive deductions. At the online seminar we will talk about options for minimizing the risks of incorrect report generation when reflecting such operations in ZUP 2.5.
In some cases, it is impossible to achieve the desired display of an accounting transaction in personal income tax registers using payroll documents, so at the seminar we will also examine manual adjustments of registers for various cases (retroactive dismissal, recalculation of the previous period, registration of calculated but not withheld personal income tax and so on.).
Please note that tax authorities, even if 6-NDFL is successfully adopted, may ask you for clarification on the report data. And you will have only five working days to send explanations to the tax office (clause 3 of Article 88 of the Tax Code of the Russian Federation). If you miss the deadline, the tax agent faces a fine! At the online seminar, we will show you reports in ZUP 2.5, which will make it easier to collect data for drawing up explanations, and the settings of these reports will be included in the mailing with the recording of the webinar.
Seminar program:
- About form 6-NDFL
- Algorithms for filling out 6-NDFL in ZUP 2.5, examples of reflecting various operations in 6-NDFL
- Recalculations and returns in 6-NDFL
- Adjustment of personal income tax registers
- What will have to be corrected manually in 6-NDFL
- Preparation of explanations on filling out form 6-NDFL for the INFS
- Finding and correcting accounting errors for personal income tax
- About the document “Transfer of personal income tax to the budget”: use to control the amounts of withheld tax
- Answers to your questions
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
AUTHOR'S ONLINE SEMINARS:
Author's No. 1: Motor transport: Official, rented, personal. All the secrets of accounting and taxation
Live broadcast: July 13, Lecturer: Klimova M.A.
Lecturer about the seminar:
To view in FULL SCREEN, click on the icon in the bottom right of the player
Seminar program:
1. Document flow for transport operation:
- Are waybills always necessary?
- where can I find standard forms and how to fill them out?
- Changes in the procedure for filling out the waybill in 2017
- How can you finalize and optimize the form of the waybill and what will this give to the accounting department?
- important marks on the waybill.
- Features of accounting for fuel coupons and fuel cards
- features of document flow when traveling by car on a business trip.
2. Operating costs:
- Fuel and lubricants: various ways to justify costs, is it necessary to normalize costs for fuel and lubricants?
- tires: difficulties of working with returnable waste;
- maintenance;
- parking lots;
- expenses according to the PLATO system, etc.
3. Expenses for repairing transport, including rented ones: tax accounting risks.
4. Rent, leasing of transport:
- terms of the contract that are important for accounting
- accounting for the costs of rent, repair and operation of vehicles rented both with and without a crew
- typical violations of accounting for leasing operations and vehicle subleasing
- How to keep records on accounts correctly?
5. Use of personal transport for business purposes:
- We optimize tax accounting and taxation with “salary” taxes.
6. Car insurance:
- rules for writing off expenses in accounting and tax accounting
- typical mistakes.
7. Features of drivers’ work:
- remuneration, half-time working hours, optimal work schedules, traveling nature of work,
- pre-trip medical examinations, issuance of special clothing,
- ban on part-time work,
- material liability.
Dear Colleague, 24 hours before the start of the online seminar, you will receive a link to your email to connect to the live broadcast. The full recording of the seminar will be available for re-viewing the next day.
(no need to be live!)
Author's No. 2: Professional Safety – Life on a Volcano or the Accountant Responsible for Everything?
Live broadcast: July 17, Lecturer: Klimova M.A.
Excerpt from the recording of the seminar – Signatory problems:
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Excerpt from the recording of the seminar – Problems of SOUT:
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Lecturer about the seminar:
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Every day, an accountant is faced with the fact that the actions of other employees of the organization or contractors not only create problems for the correct accounting, but also “frame” the accountant himself. After all, he may face serious penalties for the violations of others, to which the accountant did not treat himself sufficiently critically and did not protect himself.
Let's consider everyday situations. What are we violating? What is the threat to the company or accountant personally for this?
What needs to be done to at least not bear personal responsibility for the “sins” of others?
1. Employees take accountable advances and do not report or report very late, and do not provide supporting documents.
2. Workers do not consider it necessary to keep waybills, indicate their destination, etc.
3. The manager does not care about justifying incentive payments to employees.
4. The manager refuses to pay for the mandatory audit.
5. The organization has established terms and procedures for the payment of wages, which are doomed to tax violations under personal income tax and violations of labor law standards.
6. Employees do not want to accept financial responsibility for the values of the organization entrusted to them.
7. The manager likes to enter into civil contracts with individuals instead of labor contracts.
8. Cash payments are systematically made in excess of the permitted limit and cash proceeds are spent with violations.
9. The manager refuses to conduct a special assessment of working conditions.
10. Workers' overtime is not documented and paid properly.
11. The organization operates at more than one address, but separate divisions are not registered.
12. The counterparty asked to repay the debt to him by transferring funds to a third party. What's behind this?
13. The original document bears the signature of an unauthorized person. Whether to take it into account: pros and cons.
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PS.
During from July 26 to July 31, 2017 We will draw valuable Summer prizes among the participants of all seminars!
The main prize is a Relax Tour for 2 people to the MALDIVES or BALI!
Winners and record of the previous draw
Today there is a special offer for participation, only:
Alexander Belousov website
Good afternoon. You most likely entered the start date of the new status incorrectly.
The base for contributions is considered an accrual total for the year as a whole for an individual.If the status changed in the middle of the month, the validity date of the new status should be set from the first day of this month.
The program should not recalculate old period contributions.I am attaching a screenshot from the ZUP 3 program of what the status of the insured person should look like if in January he had one status, and
the status has changed since mid-February (the status change must be made on the first day of the month in the middle of which the status changed).You need to go from the Section - Personnel - Employees. Open a new employee. Follow the link at the top “Insurance”.
View the history of changes in insurance status information. It should look like the attached screenshot.Appendix 2 will indicate the amount of income by month. If there was no tax base in one of the months, there will be an empty column.
And the total amount of payments and the base on an accrual basis will add up the entire base by month.File attached
os20072
Good afternoon
Please accept a question for the seminar on motor transport.
The letter of the Ministry of Finance dated May 20, 2010 No. 03-04-06/6-98NDFL “Compensation for the use of personal transport for business purposes” states that the amount of compensation is not limited and is not subject to personal income tax, but “... there must be... calculations of compensation and documents confirming the actual use of property in the interests of the employer, expenses incurred for these purposes, as well as documents confirming the amounts of expenses incurred in this regard.” How do you understand this: does the owner of the car need to keep a waybill for himself? And how, for example, can you calculate the cost of wear and tear on a car or its upcoming repairs?
And another question: is any amount of this compensation not subject to insurance premiums? 1. At the seminar “Primary Accounting” M.A. named articles of the Civil Code on contracts that are useful for an accountant to know. In small organizations, an accountant is often both a lawyer and a personnel officer and is responsible for everything. Therefore, this is my wish: to hold a review seminar on civil law so that the accountant knows where to find what, tell them about working at Consultant-Plus and where to generally look for judicial practice and answers to legal questions.
2. At the seminar on June 30, M.A. she said that the employees of the Labor Inspectorate “will not leave you empty-handed.” This is where the big fears come from. I would like to hear something from Profbukh to help the HR accountant.
3. If a non-profit organization uses volunteer labor (there is an agreement), then can they be paid travel allowances of 700 rubles per day and should these amounts appear in salary reporting to the Federal Tax Service, Pension Fund of the Russian Federation, Rosstat, FSS? Can they be made a financially responsible person, can they sign TORG-12 in the “Cargo received” field, etc.?
4. If an organization provides financial assistance to those in need (not employees) in monetary or material form (or gives gifts to minors from a rural school for the New Year), then there are the following fears: it is not clear how this should be formalized and whether such payments should appear in the salary reporting to the Federal Tax Service, Pension Fund, Rosstat, Social Insurance Fund.
5. During interrogation, the accountant has the right, from the point of view of the law, to say: “I am responsible only for those transactions where my signature is on the documents. But let’s not talk about whether I know that we have such and such violations, it’s better to ask the manager”?
6. About the accountant. office work: different accountants create different thin folders, then they cannot find them in the common stack, they duplicate folders, tracking important tasks and instructions from management is not organized, someone puts things in order in a common accounting folder on the local network, but another cannot find the necessary documents , the organization’s archive has not been created as it should be, etc. It would be nice to hear useful advice about office work.rjcf
I watched the video for the seminar on July 6, “when automatically filled in in 1C programs, it may include data for July,
those. for the month of the next reporting period.” In our opinion, when generating a DAM report, you should not indicate the reporting date of 06/30/17, this can lead to unpleasant consequences - Submission of an updated DAM calculation for the 1st half of the year (when the July sick leave reverses the June accruals, and in July there were no accruals sufficient to block the June reversal) is not such a win-win option. The Pension Fund will not consider an overpayment and will not return contributions that it has already credited to the employee’s personal account. (Clause 6.1. Article 78 of the Tax Code of the Russian Federation - maybe I’m interpreting it incorrectly.) That is. In accounting, it is necessary to somehow take into account that contributions with a minus will not change the debt to the Pension Fund. And it may not be the best option to postpone this issue while submitting semi-annual reports. It’s better to sort everything out, if possible, and adjust the extra accruals to the employee in June.Add a comment / write a question
Natalia
Good afternoon
I was interested in the seminar Author's No. 1: Motor transport: Official, rented, personal. All the secrets of accounting and taxation
Live broadcast: July 13, Lecturer: Klimova M.A.
You can issue an invoice for payment to PROGRESS LLC
The registration card is attached.
Postal address for sending documents: 111123, Moscow, Elektrodny proezd, 8a, office 15
Thank you.
File attached
galinastepantsova
Good afternoon
Often, a universal transfer document (UDD) is signed by counterparties by persons authorized by power of attorney. This power of attorney for the right to sign invoices and delivery notes.
According to the accounting policy of the organization, the primary accounting document on the basis of which inventory items are shipped to counterparties is the UPD.
But there is no UPD in the list of the counterparty’s power of attorney, what are the dangers of this?
Alexandra
Good afternoon Question to Marina Arkadyevna for the seminar on occupational safety. I apologize in advance for the length...
Through an acquaintance, I got a job on July 1, 2017 as a “simple” accountant in a new company - I will completely maintain and restore accounting. The General Director signs for the Chief Accountant. There are no employment contracts with either the State Duma or the State Duma!
The situation is this: the organization was registered by 2 founders in February 2017. One of the founders was appointed General Director by order. There is no order to perform the functions of the Chief Accountant, but in the primary account he also signs as the Chief Accountant. This is absolutely formal - in fact, this person is only the founder and does not intend to work there as anyone! While they are looking for and selecting employees, they also plan to find a real, non-formal General Director. They plan to appoint me as Chief Accountant in the future if we work together. There were absolutely no records kept until July 2017! Naturally, there is no act of transfer of affairs! For 1 sq. only a zero VAT return was filed with the help of a third-party company (accounting outsourcing). Not a single declaration/calculation of contributions/contributions/statistical reporting was submitted anymore...
There is no employment contract with the current General Director and, apparently, there are no plans, because In fact, the commercial director hired in May works and manages everything (he also came through an acquaintance) (salaries have not been paid to him so far - he agrees to wait until accounting is organized and there is an official salary with transfers of taxes and fees). The General Director/Chief Accountant does not have the appropriate education. Can he be listed as the Chief Accountant? Is it necessary to draw up an employment contract with him and from when? Is it possible to accept 1/4 of the bet?? Is it possible to issue a power of attorney to the commercial director for all the rights that according to the charter are given to the General Director? This is more convenient, given his actual work and constant presence in the organization. Is it possible to entrust him with the functions of the Chief Accountant (in terms of signing documents where the signature of the Chief Accountant is required)?
Next, another question-situation: During the absence of accounting, the General Director paid everywhere with a card linked to the company’s account. I bought both personal items and for the company (office equipment, consumables and materials, goods for resale). There are no documents for purchases, since he naively believed that bank statements were sufficient for accounting purposes and did not keep them. There are only a few randomly preserved sales receipts, cash receipts, a couple of TN and SCh-f available... He agrees to return what he spent on personal needs to his account, but he does not want to return what he spent on the enterprise. How can one register something that was purchased by him for the needs of the organization as an individual, but paid for with a company card? Money for expenses came from the founders as loans/financial assistance (I didn’t see the agreement), and part of it was deposited directly into the account through an ATM. Half of the ATM receipts are missing!
And the main question is that it will not be possible to eliminate all the violations; can the authorities have claims against me as an accountant who does not have the right to sign, but who maintains actual accounting and reporting? What is the best and safest way for me to register labor functions and responsibilities in my TD (I was entrusted with setting up and restoring, keeping records, preparing reports), given that most of the time I work remotely, I come to the office for primary care 1-2 times a week ?
Due to the lack of many primary documents, I am afraid that I will not be able to prepare VAT reports on time. Can I only accept for VAT deduction for now what I have documents for, and the rest later? Or is it better not to take it as a deduction at all? There were no sales or advances from buyers until July, and no VAT was due. Is it still possible to file a “zero” VAT return?
Is it necessary to draw up some kind of act indicating the state of affairs? I'm not the Chief Accountant. And the Chief Formal One doesn’t want to bear responsibility... he just didn’t know what all this was threatening him with... When can I expect an inspection from the labor inspectorate, tax office, Pension Fund, etc.? Moreover, there is no one to carry out personnel work and occupational safety and there is no way to hire anyone yet...
Vladlena
I took up the position of chief accountant on March 23, 2017 and immediately got involved in submitting quarterly reports. The case was not accepted, so the former chief accountant was fired and there was no transfer certificate. After my probationary period, the director began to find fault with me. Allegedly, I submitted all the reports incorrectly. There was no more pressure, I wrote a letter of resignation on June 30, 2017, now I don’t expect to transfer everything according to the transfer certificate, I threaten to fire me under the article, allegedly for lack of professionalism, but I worked accurately, I didn’t violate discipline, I’m threatened with recertification. I know that the truth is on my side, but I would also like your advice on how to break up competently and without consequences.
Olga
Good afternoon For the seminar author's No. 2
1. If the organization does not have a lawyer, the contracts stipulate the terms “who knows what,” and sometimes it is not entirely clear what the contract actually is. What critical points should an accountant pay attention to?
2. How critical is the lack of registration of those liable for military service?
Thank you.
Michael
For the seminar: Author's No. 2: Occupational Safety – Life on a Volcano or the Accountant Responsible for Everything?
Situation: the chief accountant takes office, the chief accountant is responsible for accounting. In the first days of work, it is discovered that access to 1C accounting with full rights is available to persons who are not part of the company’s staff, but, let’s say, approved by one of the beneficiaries. The chief accountant is not at all happy with this, how can he appeal to management in this case and protect his rights?
Thank you
OLGA
Good afternoon! I work for an LLC, a small organization. Registered by the director, I am in charge of the work of an accountant and personnel officer. I sign all the documents. But the founder makes all the decisions. All responsibility is on me??
Larisa Vladimirovna
Good afternoon The question is:
The commercial director has been absent from work for more than 2 months. Supporting documents are not provided; applications for leave without pay are not written. How to register his “absenteeism” so as not to receive a “slap” from the director and commercial director and from the tax office, of course?
Tatiana
Good afternoon, a question for the Occupational Safety seminar for M.A. Klimova. What liability does the chief accountant face if the director (individual entrepreneur) violates the deadlines for paying salaries (salaries are on the 14th and 29th, respectively, we can pay on the 13th, 12th, 27th, 28th)?
Margarita
Good afternoon. Please clarify the responsibility for late payment of vacation pay, i.e. are listed along with the salary. And who and how can track this violation, except for an employee complaint.
Thank you.
Lizzie
on maternity leave, I worked under a contract right up to the maternity hospital, handed in an annual report, did not take a copy of the contract for myself, it remained in the drawer, later, when the employer did not pay benefits for up to 1.5 years, I went to court for recovery, and they went to the police that I allegedly embezzled this money, all accruals were removed from the program, and despite the fact that in court all the witnesses claimed that I performed my duties in full, even though I was on maternity leave, the court imposed Article 160 Part 3 on me. The chief accountant's job is dangerous, be careful. Now we are preparing a complaint to the Supreme Court, in the localities “hand washes hands” that the city and regional courts, everyone knows each other, all complaints were left unsatisfied
Elena
What documents should an accountant use to protect himself when transferring amounts from a corporate bank card to the cash desk of an enterprise if the cashier is the director and the director creates the cash book.
Nina
My question about BIG income is for M. Klimova at the OCCUPATIONAL SAFETY seminar, but if you can answer it by email, I won’t refuse. I paid for the seminar by payment order No. 134 dated 07/12/17 from PKF LLC ISOLIT-DETAL
Nina
My director leases fixed assets to his own company, receives a BIG income, and pays personal income tax in full on the day the income is received. Are there any concerns from the tax authorities? what claims can there be for a large income????
Anna
Good afternoon Please convey to Marina Arkadyevna for the seminar prof. safety:
Please consider the professional risks for companies providing accounting services; I state the following in the contract (I am sending part of the contract):
1. RESPONSIBILITY OF THE PARTIES
1.1. The CONTRACTOR does not control the economic feasibility and legal validity of the operations and transactions performed by the CUSTOMER and is not responsible for the financial condition of the CUSTOMER.
1.2. The CONTRACTOR is not responsible for claims of third parties against the CUSTOMER related to its business activities. The CONTRACTOR is not responsible for the consequences of administrative offenses committed by the CUSTOMER's officials.
1.3. The Contractor is not responsible for the customer's due diligence.
1.4. The contractor is not responsible for incomplete payment of taxes, since he submits tax reports based on data and documents received from the customer.
Is this enough to protect the company? Some clients order services, but with a very low tax burden, they receive requests from the Federal Tax Service for a high share of deductions every quarter, but this does not bother them. Customer suppliers also have great doubts about cleanliness.
os20072
Good afternoon
Please pass questions to Marina Arkadyevna for the occupational safety seminar:
1. There are fears about losing the right to the simplified tax system. Please explain in more detail what documents you need to have (or, conversely, you don’t need to have) so that a separate division is not recognized as a branch and does not fly off the simplified tax system under Art. 346.12 clause 3 of the Tax Code of the Russian Federation.
2. Another question: if the main unit and a separate unit that meets the conditions of Art. 11 of the Tax Code of the Russian Federation are located on the territory of one municipality and subordinate to one tax office, then it is still necessary to separate them. should the division be registered with the tax office?
3. In Art. 11 of the Tax Code of the Russian Federation states that separate units are where stationary workplaces are equipped. According to Art. 209 of the Labor Code of the Russian Federation “A workplace is a place where an employee should be...” And if this unit uses only volunteer labor, then there are no employment contracts and employees in the usual sense, and, therefore, the separation may not be registered? 1. The manager decided to sign a lease agreement for his personal car. At the same time, of course, he wants to use it during non-working hours for personal purposes. In this case, what should we do with the odometer readings on the waybill? Provide actual data at the beginning and end of each working day?
Thank you! I'm really looking forward to the upcoming seminar!
3. Before a long-distance business trip for a period of one month, did you sign a car rental agreement with an employee for one year? Conducted a technical inspection, carried out routine repairs, and replaced tires. At the end of his business trip, he resigned. How should this situation be reflected in accounting to minimize risks?
Thank you! I'm really looking forward to the upcoming seminar!
irsizova
Good afternoon. I have a question for the seminar on insurance premiums. In the middle of the quarter, our Chinese employee’s status changed from IRS to VKS. In Appendix 2 to Section 1 of the DAM report, should we indicate his entire salary or only the part that we accrued to him before the change in insurance status? How do insurance premiums behave when changing status from the middle of the month? In the 1C Enterprise 8.3 program, I changed my status by dismissing him and hiring him back with a new status (since we issued him a new work permit), and contributions to the Social Insurance Fund that were previously accrued this month (if I uncheck the “Adjust contributions” checkbox) , are reversed. Is it correct? Sincerely, Sizova Irina.
As practice shows, the norms of Chapter 34 of the Tax Code of the Russian Federation “Insurance Contributions”, when applied in practice, do not always regulate the specific situation that arises for premium payers. In this regard, accountants have to seek clarification from the official authorities, since one of the circumstances excluding liability is the implementation of written clarifications from the Ministry of Finance and the Federal Tax Service of the Russian Federation regarding the procedure for calculating the payment of insurance premiums (subclause 3, clause 1, article 111 of the Tax Code of the Russian Federation) .
At the end of 2016, the Ministry of Finance of the Russian Federation indicated that when calculating and paying insurance premiums, payers should be guided by the previously given clarifications of the Ministry of Labor of the Russian Federation on problematic issues (Letter dated November 16, 2016 No. 03-04-12/67082). However, in order to avoid undesirable consequences, it is necessary to be guided by the explanations of the Federal Tax Service and the Ministry of Finance of the Russian Federation for data after 2017.
Are policyholders required to provide a calculation of insurance premiums in the absence of indicators reflected in it?
Indeed, sometimes policyholders (newly created or due to a temporary suspension of activity) do not have accruals and payments in favor of the insured. In this case, accordingly, there are no accrued insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance. In this regard, the question arises whether it is necessary to provide calculations of insurance premiums to the tax authorities.
According to paragraph 7 of Art. 431 of the Tax Code of the Russian Federation provides for the obligation of payers of insurance premiums who make payments and other remuneration to individuals to submit, in accordance with the established procedure, no later than the 30th day of the month following the billing (reporting) period, to the tax authority at the place of registration the calculation of insurance premiums
The Code does not provide for cases of exemption from the obligation of the payer of insurance premiums to submit Calculations, including in the event of the organization’s failure to carry out financial and economic activities.
By submitting Calculations with zero indicators, the payer declares to the tax authority about the absence in a specific reporting period of payments and rewards in favor of individuals who are subject to insurance premiums, and, accordingly, about the absence of amounts of insurance premiums payable for the same reporting period (Letter Ministry of Finance of Russia dated March 24, 2017 No. 03-15-07/17273, Letter of the Federal Tax Service of Russia dated April 3, 2017 No. BS-4-11/6174, Letter of the Federal Tax Service of Russia dated April 3, 2017 No. BS-4-11/6174).
If a zero calculation for insurance premiums was not provided in a timely manner, what liability is provided?
According to Article 119 of the Tax Code of the Russian Federation, failure to submit, within the deadline established by the legislation on taxes and fees, the calculation of insurance premiums to the tax authority at the place of registration, entails the collection of a fine in the amount of 5 percent of the amount of insurance contributions payable within the period established by the legislation on taxes and fees ( surcharge), based on the calculation of insurance premiums, for each full or partial month from the date established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.
The fine is transferred in accordance with paragraph 1, paragraph 2 of Art. 46 of the Budget Code of the Russian Federation according to the standards of deductions established by the budget legislation of the Russian Federation in relation to the corresponding insurance premiums.
Since insurance premiums are transferred to three CBCs (PFR, FSS and Compulsory Medical Insurance), the minimum fine is 1000 rubles. it is rational to divide between the three BCCs in the appropriate share.
The Federal Tax Service of Russia, in a letter dated May 5, 2017 No. PA-4-11/8641, explained how the amount of the minimum fine of 1,000 rubles is distributed among the budgets of extra-budgetary funds. It breaks down like this:
- for pension contributions - 733.33 rubles;
- medical contributions - 170 rubles;
contributions in case of temporary disability and in connection with maternity - 96.67 rubles.
How to reimburse (offset) temporary disability and maternity benefits accrued after January 1, 2017, but for periods before 2017?
According to paragraph 2 of Art. 431 of the Tax Code of the Russian Federation and clause 2 of Article 4.6 of Law No. 255-FZ, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by payers of insurance contributions by the amount of expenses incurred by them to pay insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.
At the same time, the period for which the amount of expenses for the payment of insurance coverage for the specified type of insurance can be taken into account for the purpose of reducing the amount of insurance premiums has not been established.
Thus, we can conclude that it is possible to offset the amounts of expenses for compulsory social insurance in case of temporary disability and in connection with maternity for periods before January 1, 2017 against upcoming payments of insurance contributions for compulsory social insurance in case of temporary disability and in connections with motherhood after January 1, 2017
Officials share the same opinion in their explanations (Letter of the Ministry of Labor of Russia dated 05/04/2017 No. 17-0/10/B-3500 together with Letter of the Ministry of Finance of Russia dated 04/28/2017 No. 03-15-09/26588).
Do I need to pay insurance premiums on the cost of gifts?
Paragraph 4 of Article 420 of the Tax Code of the Russian Federation determines that payments and other remuneration within the framework of civil contracts, the subject of which is the transfer of ownership or other proprietary rights to property (property rights), are not recognized as an object of taxation with insurance premiums.
According to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, under a gift agreement, one party (the donor) gratuitously transfers or undertakes to transfer to the other party (the donee) an item of ownership or a property right (claim) to himself or to a third party, or releases or undertakes to release it from a property obligation to himself or to a third face.
Moreover, in accordance with paragraph 2 of Article 574 of the Civil Code of the Russian Federation, the agreement for the donation of movable property must be made in writing in the case where the donor is a legal entity and the value of the gift exceeds three thousand rubles.
Thus, in the case of the transfer of gifts to an employee under a gift agreement, the organization is not subject to insurance premiums on the basis of paragraph 4 of Article 420 of the Tax Code of the Russian Federation. Officials share the same opinion in the letter of the Russian Ministry of Finance dated March 21, 2017 No. 03-15-06/16239.
If the gift was transferred without concluding a gift agreement, then any value of the gift forms a taxable base for insurance premiums. Therefore, even if the value of the gift is less than 3,000 rubles, it is better to conclude a written gift agreement with the employees.
Is it necessary to reflect in the calculation of insurance premiums an amount of money equivalent to the value of the gift?
The answer to your question depends on whether you executed a gift agreement with the employee or not. If you have drawn up a gift agreement, then the gift is not subject to insurance contributions and in this case you do not reflect the payment in the calculation of contributions. Payments under property contracts (donations) are not subject to insurance premiums, and in the calculation of insurance premiums only payments under labor and civil law contracts related to work or services are reflected (clause 1 of article 420 of the Tax Code of the Russian Federation and clause 7.5 The procedure for filling out the calculation approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@).
If you did not enter into a gift agreement, then the gift relates to payments under the employment contract and is subject to insurance contributions. In this case, you reflect the cost of the gift in the calculation of contributions.
In the event of the death of an employee and payment of amounts not received by the date of death to family members, are insurance premiums subject to payment?
No, they are not taxed. According to paragraph 1 of paragraph 1 of Article 420 of the Tax Code of the Russian Federation, it is determined that the object of taxation with insurance contributions for organizations is payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, made in in particular, within the framework of labor relations.
Considering that there is no insured person under compulsory social insurance and the above-mentioned payments after the death of an employee are made by the organization to a member of his family who is not in an employment relationship with this organization, such payments are not subject to insurance contributions (Letter of the Ministry of Finance of Russia dated April 24, 2017 No. 03- 15-06/2437).
How, then, will the amounts not received by the day of death paid to a family member be reflected in the calculation of insurance premiums?
The calculation reflects only payments within the framework of labor relations or civil law for the performance of work (provision of services) (clause 1 of Article 420 of the Tax Code of the Russian Federation and clause 7.5 of the Procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7- 11/551@). If you pay wages not received by the day of death to a family member, then you have neither labor nor civil law relations with the family member, therefore, these wage amounts are not reflected at all in the calculation of insurance premiums.
Will there be a tax base for personal income tax if family members receive unearned wages of a deceased employee?
No, it will not. In accordance with paragraph 18 of Art. 217 of the Tax Code of the Russian Federation, income in cash and in kind received from individuals by inheritance is not subject to taxation on personal income, with the exception of remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as remuneration paid to the heirs of patent holders inventions, utility models, industrial designs.
Thus, the amounts of wages accrued for time worked and compensation for unused vacation paid to family members of a deceased employee of the organization in connection with the inheritance of these amounts are not subject to personal income tax.
How will the amount of wages not received by the day of death be reflected in 2-NDFL and 6-NDFL?
Calculations using forms 2-NDFL and 6-NDFL do not reflect income that is not subject to personal income tax listed in Article 217 of the Tax Code of the Russian Federation.
What reporting needs to be submitted to the Pension Fund in 2017? What pension reporting forms and deadlines apply? Lists of reports are presented below.
Reporting to the Pension Fund has not been canceled
Since 2017, a unified calculation of insurance premiums, the form of which was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551, must be submitted to the tax inspectorates. For the first time it needs to be presented for the 1st quarter of 2017. However, in 2017, it will still be necessary to submit reports to the territorial divisions of the Pension Fund. It wasn't cancelled. However, the composition of pension reports has become completely different.
Monthly reporting on insured persons
In 2017, at the end of each month, it is necessary to submit the SZV-M report form to the Pension Fund of Russia. The form of this report was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. This form has been used to report to the Pension Fund since 2017.
Send information on the SZV-M form in 2017 for 25 or more people to the Pension Fund in electronic form with an enhanced qualified signature. If you do not comply with this rule, then an organization or individual entrepreneur may be charged a fine of 500 rubles for each insured individual. The fine for an official may be from 300 to 500 rubles.
At the same time, keep in mind, that reports in the SZV-M form must be submitted to the Pension Fund in 2017 on a new deadline. If previously this report was submitted no later than the 10th of the month, then since 2017 the time has increased. At the end of each month, reports must be submitted no later than the 15th. " ".
Annual report to the Pension Fund on work experience
No later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of Russia a report on each insured person working for them (including persons who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are accrued contributions). This is a new report, the obligation to submit which appeared in 2017 (Clause 2 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ). This report is called the “experience report.” However, its form has not yet been approved.
It is worth noting that the information that accountants will need to display in the experience report is listed in the legislation. The annual report will need to show:
- insurance number of an individual personal account;
- last name, first name and patronymic;
- the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
- the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
- periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;
- other information necessary for the correct assignment of an insurance pension and funded pension;
- the amount of pension contributions paid for an insured person who is a subject of the early non-state pension system;
- periods of labor activity included in the professional experience of the insured person who is a subject of the early non-state pension system;
- documents confirming the right of the insured person to early assignment of an old-age insurance pension.
For the first time, an annual report on work experience will need to be submitted to the Pension Fund only in 2018 (based on the results of 2017). It will need to be submitted no later than March 1, 2018.
Report on additional contributions
In some cases, organizations have the right to pay additional insurance contributions to the Pension Fund in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for funded pensions and state support for the formation of pension savings.” You can do this:
- if the obligation to pay additional insurance premiums at the expense of the organization is established by order or labor (collective) agreement;
- if the employee filed an application for deduction from his payments and payment of additional insurance premiums.
For each payment for the transfer of additional insurance contributions, it is required to create a separate register (form DSV-3) of employees for whom additional contributions were transferred (Part 4, Article 9 of Federal Law No. 56-FZ of April 30, 2008).
The generated registers in 2017 must be submitted to the territorial divisions of the Pension Fund of the Russian Federation no later than 20 calendar days from the end of the quarter in which the DSA was paid (Parts 5, 6, 7, Article 9 of the Federal Law of April 30, 2008 No. 56-FZ). Accordingly, if additional contributions were transferred, say, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 register form for 2017 was approved by Resolution of the Pension Fund Board of June 9, 2016 No. 482p.
Updated RSV-1 for periods before 2017
In 2017, updated DAM-1 calculations for periods expired before January 1, 2017 should be submitted to the Pension Fund of the Russian Federation using the previous DAM-1 forms. That is, if, for example, if in January 2017 the organization decides to clarify the RSV-1 for 2016, then the updated calculation must be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Pension Fund of the Russian Federation Board of January 16, 2014 No. 2p. The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ dated July 3, 2016). The tax authorities themselves will not accept “clarifications” for periods before 2017.
We present to your attention a list of reporting deadlines, where you can not only see the due date, but also download the required report form
13.07.2017The half-year of 2017 is ending and all accountants will soon begin preparing reports, tax returns and calculations. The Russian tax portal has combined all the reports that will need to be submitted. We present to your attention a list of reporting deadlines, where you can not only see the due date, but also download the required report form.
Insurance contributions for pension and health insurance
The form is used from February 17, 2017. Approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 2p.
2) Calculation of insurance premiums for the first half of 2017 - the report is submitted no later than July 31, 2017.
The calculation form used is from the reporting for the first quarter of 2017. It was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The deadline for submitting the report is set no later than the 30th day of the month following the billing (reporting) period. But since July 30 falls on a weekend, the deadline for submitting the Calculation is set to July 31, 2017.
3) Register of insured persons for whom additional insurance contributions have been transferred to the funded part of the labor pension and employer contributions have been paid (form DSV-3) - the deadline for submission is set no later than July 20, 2017.
The register form has been used since September 10, 2016. Approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 06/09/2016 No. 482p. The deadline for submission is set no later than 20 days from the end of the quarter.
Social insurance - reporting to the Federal Social Insurance Fund of the Russian Federation
1) Form 4-FSS for the first half of 2017 - due date is set:
The calculation form used is from the reporting for the first quarter of 2017. Approved by order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. The obligation to submit Form 4 - Social Insurance Fund in electronic form rests with policyholders with an average number of more than 25 people. The deadline for submitting the calculation is set quarterly, on paper no later than the 20th day of the month following the reporting period, and in the form of an electronic document - no later than the 25th day of the month following the reporting period.
Personal income tax - reporting to the tax authority
1) Calculation according to form 6-NDFL - the deadline for the second quarter of 2017 is set no later than July 31, 2017.
The calculation form is used from the reporting for the first quarter of 2016. Approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@. The deadline for submission is set for the first quarter, half a year, nine months no later than the last day of the month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period.
Unified (simplified) tax return
1) This report form is used starting with reporting for 9 months of 2007. The declaration form was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n.
The due date is set no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year.
If the company did not operate in 2017, then it should report for the second quarter by July 20, 2017.
UTII
The declaration form from the reporting for the first quarter of 2017 is used. It was approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@. The deadline for submission is set no later than the 20th day of the first month of the next tax period.
Property tax
1) Organizations are required to submit a calculation of advance payments for the second quarter of 2017 by July 31, 2017.
The report form is used from the reporting for the first quarter of 2017. It was approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@. The deadline for submitting reports is set no later than 30 calendar days from the end date of the corresponding reporting period.
1) The VAT return must be submitted before July 25, 2017 and only in electronic form.
The tax return form is used, starting with reporting for the first quarter of 2017. The form was approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@. Starting from January 1, 2014, VAT payers are required to submit VAT returns only in electronic form via telecommunication channels (paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation)
The deadline for submitting a VAT return is set no later than the 25th day of the month following the expired tax period.
2) Journal of accounting of received and issued invoices in the established format in electronic form for the second quarter of 2017.
The magazine is presented:
Non-VAT payers,
Taxpayers exempted under Article 145 of the Tax Code,
Not recognized as tax agents if they issue and (or) receive invoices when carrying out business activities under intermediary agreements.
3) Tax return on indirect taxes when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union.
The tax return form was approved by order of the Ministry of Finance of the Russian Federation No. 69n dated July 7, 2010.
Excise taxes and alcohol
1) Declaration on alcohol (except for the declaration on the volume of grapes). The deadline for submitting the declaration is set no later than July 20, 2017.
The declaration form was approved by Decree of the Government of the Russian Federation dated 08/09/2012 No. 815 (as amended on 05/13/2016).
2) Tax return on excise taxes on ethyl alcohol, alcoholic and (or) excisable alcohol-containing products.
3) Tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles.
The declaration form was approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/1@ dated January 12, 2016. The deadline for submission is set no later than July 25, 2017.
Corporate income tax
1) Tax return for income tax of organizations calculating monthly advance payments based on actual profit received
2) Tax return for income tax of organizations for which the reporting period is the first quarter, half a year and nine months
The declaration form was approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@. The deadline for submitting the declaration is set no later than July 28, 2017.
3) Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld (when calculating monthly payments
4) Tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld
The declaration form was approved by order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/115@. The deadline for submitting the declaration is set no later than July 28, 2017.
5) Tax return for income tax of a foreign organization
The declaration form was approved by order of the Ministry of Taxes of the Russian Federation dated January 5, 2004 No. BG-3-23/1. The deadline for submitting the declaration is set no later than July 28, 2017.
6) Tax return on income received by a Russian organization from sources outside the Russian Federation
The declaration form was approved by order of the Ministry of Taxes of the Russian Federation dated December 23, 2003 No. BG-3-23/709@. The deadline for submitting the declaration is set no later than July 28, 2017.
MET
1) The tax return for mineral extraction must be submitted by July 31, 2017.
The declaration form is used from reporting for June 2015. The form of the document was approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197@. The deadline for submitting the declaration is set no later than the last day of the month following the expired tax period.
Water tax
The tax return form is used for reporting for the first quarter of 2016. The form of the document was approved by order of the Federal Tax Service of Russia dated November 9, 2015 No. ММВ-7-3/497@.
The deadline for submitting the declaration is set no later than the 20th day of the month following the expired tax period.
Gambling tax
1) The tax return for the gambling tax must be submitted no later than July 20, 2017.
The tax return form is used from reporting for January 2014. The form of the document was approved by order of the Federal Tax Service of Russia dated December 28, 2011 No. ММВ-7-3/985@.
The deadline for submitting a tax return is set no later than the 20th day of the month following the expired tax period.
- Accounting rules in 2017. Comments on Federal Law dated December 6, 2011 No. 402-FZ “On Accounting.”
- Program of the Ministry of Finance of the Russian Federation for the development of FSBU for 2016-2018: (Order of the Ministry of Finance of Russia dated May 23, 2016 No. 70n) drafts of new federal standards and changes made to existing documents. Analysis of errors that are often encountered when preparing reports. Recommendations of the Ministry of Finance of Russia on recording fixed assets, estimated liabilities, deferred expenses, reserves for doubtful debts and reserves for vacations, etc. Analysis of the impact of current PBUs on the organization’s taxes.
- Online cash registers: latest clarifications on the rules for using cash registers. Changes since 2017 in the procedure for recording cash transactions and settlements with accountable persons.
- Changes in Chapter 21: VAT in 2017.
- The impact of the 2017 Decision of the Supreme Court of the Russian Federation on the practice of auditing counterparties by tax authorities.
- What you need to pay attention to when filling out a VAT return. What and how the Federal Tax Service checks. What you need to pay attention to when calculating VAT in 2017.
- Latest clarifications from the Federal Tax Service and the Ministry of Finance of the Russian Federation on the issues of granting and transferring deductions, issuing invoices, and paying VAT on advances.
- What documents are required under transport expedition agreements?
- All cases of VAT restoration under the Tax Code of the Russian Federation in 2017. From July 1, 2017: changes in the accounting of regional and local subsidies.
- Features of the formation of the tax base for the sale of goods (works, services), incl. when transferring goods, works and services free of charge. What is free sales according to the Tax Code of the Russian Federation and according to the Federal Tax Service and the Ministry of Finance?
- Rules for applying deductions in certain situations.
- Separate accounting of “input” VAT. When it is needed after 07/01/2016
- Current requirements of the Federal Tax Service for the preparation of invoices (including UPD and adjustment ones).
- Correction of invoices and preparation of additional lists for purchase and sales books
- Changes in the list of goods taxed at a rate of 10%. The procedure for confirming benefits.
- Arbitration practice and clarifications of the Federal Tax Service and the Ministry of Finance of Russia.
- Changes in Chapter 25: Income tax in 2017 Review of changes in Chapter 25 of the Tax Code of the Russian Federation
- How to correctly prepare primary documents for recognizing expenses for tax accounting purposes. What requirements for documenting expenses for the purpose of calculating income tax does the Federal Tax Service impose during tax audits? What is an unjustified tax benefit according to the Federal Tax Service and arbitration practice.
- Depreciable and non-depreciable property in tax accounting.
- How can we bring together tax and accounting accounting of property that is not recognized as depreciable in tax accounting?
- What other expenses of an organization most often cause disputes with tax authorities during tax audits?
- Rules for creating reserves in tax accounting, differences between the rules for tax and accounting of reserves
- Explanations from the Federal Tax Service and the Ministry of Finance of the Russian Federation on the accounting procedure for ongoing work (services), labor costs, exchange rate differences, product disposal costs, natural loss rates, etc.
- Income tax: calculation and payment in 2017, taking into account the latest changes. Income tax return. What to pay attention to when filling out.
- Arbitration practice on income tax issues
- Property tax for organizations in 2017.
- Personal income tax: practice of calculation, withholding and payment, taking into account the latest recommendations of the Federal Tax Service of Russia on reflecting certain types of payments in form 6-NDFL.
- Insurance contributions from 2017 (Chapter 34 of the Tax Code of the Russian Federation): Changes in legislation on mandatory social insurance contributions.