Tax rate 0 for income tax. What is the corporate income tax rate? Calculation of income and share of preferential income

From January 1, 2011 enterprises providing medical (and) or educational services can use a 0% rate to calculate income tax, i.e. actually not paying income tax.

Who is entitled to use the benefit? What are the features of its application? You will find the answer to these questions in our material.

The right to use such a rate is given to taxpayers by Art. 284.1 of the Tax Code of the Russian Federation, the provisions of which are valid until 01/01/2020.

Who can use it?

These are medical and educational organizations whose activities are included in a special List, which was approved by Government Decree No. 917 of November 10, 2011.

Important! Resort and sanatorium services are not included in the “preferential” types of activities. Medical enterprises (OKVED 85.11) can choose codes: 85.11.1 (“Activities of general and specialized hospital institutions”) or 85.11.2 (“Activities of sanatorium and resort institutions”). And, if an institution indicates code 85.11.2 during registration, it will not be able to calculate income tax at a zero rate in the future.

In addition, the following conditions must be met:

The company has a license corresponding to its activities (educational, medical).
Income from such licensed activities (as well as from R&D) must be at least 90% of the income that makes up the tax base under Article 25 of the Tax Code of the Russian Federation. Moreover, if an organization conducts both educational and medical activities at the same time, the income from them is summed up.
During the tax period, at least half of the total number of employees in a medical enterprise are certified specialists.
The organization's staff consists of at least 15 employees. This condition must be observed continuously throughout the year.
During the tax period, the enterprise does not have transactions on bills of exchange and forward transactions.

Important! If at least one of the above conditions is not met, the organization is obliged to calculate tax at a rate of 20%. In case of unlawful use of the benefit, it will be necessary to pay the tax in full to the budget. with all penalties and submit updated declarations.

How to switch to paying a zero rate on income tax?

No later than a month before the start of the year of using the preferential rate, you must submit to the territorial tax office:

statement;
photocopies of relevant licenses.

Important! Documents are submitted only once, even if the zero rate will be applied by the enterprise for several years. No annual confirmation is required.

How to report?

At the end of the year of application of the zero rate, the enterprise, within the deadlines established for the annual declaration, must provide the tax authority with:

calculation of the share of income from conducting licensed activities in relation to the total total income;
certificate on the number of full-time employees;
medical enterprises additionally provide information about personnel in the form MMV-7-3/892@ who have a specialist certificate.

Important! “Inside” the year for reporting periods, documents to confirm the zero rate do not need to be submitted. However, income tax returns are submitted according to deadlines in accordance with the general procedure.

Special cases

According to the Ministry of Finance of the Russian Federation, organizations cannot use the benefit immediately after their creation. This is possible no earlier than the next tax period (letter 03-03-10/23).
Enterprises that have lost the right to the simplified tax system (letter 03-03-06/4/90) will not be able to immediately apply the 0% rate. In this case, the benefit can be used from the year following the loss of the right to the simplified tax system. Documents for benefits are submitted in the usual manner.
If an enterprise applying a zero rate wants to switch to a general 20% rate, it must send a corresponding application to its tax authority. Important! In the event that the transition to a general rate does not occur from the beginning of the year, the tax must be restored and paid with penalties.
Organizations that have switched from a zero rate to a general rate cannot take advantage of the benefit again for 5 years (counting from the beginning of the year in which the transition to a general rate took place).

According to Article 284.1 of the Tax Code of the Russian Federation, our organization has applied a tax rate of 0% since 2011. Is it necessary to annually submit an application for the application of a tax rate for income tax of 0 percent to the local tax authorities or was it enough to submit once. The terms of application have not changed and we provide annual reports.

No, don't. In accordance with paragraphs 5 and 6 of Article 284.1 of the Tax Code of the Russian Federation, the organization must submit an application once from the beginning of the application of the benefit. Then you need to annually confirm the 0% rate by providing documents along with the tax return in accordance with paragraph 6 of Article 284.1 of the Tax Code of the Russian Federation.

The rationale for this position is given below in the materials of the Glavbukh System vip version

1. Article: Income tax: how to take advantage of the 0 percent rate

Who can apply the rate

· has a license (licenses) to conduct educational and (or) medical activities;

· its annual income from educational (and medical, if any) activities, as well as from R&D activities, constitutes at least 90 percent of total income (or there is no income);

· its staff continuously employs at least 15 employees throughout the year;

· does not carry out transactions with bills and financial instruments of futures transactions during the year.

When conducting medical activities, an additional condition is the presence in the organization’s staff of medical personnel with a specialist certificate, in the total number of employees continuously throughout the year, at least 50 percent.

In order to take advantage of the 0 percent rate, you need to submit an application to the inspectorate with a copy of the license (licenses) no later than one month before the beginning of the year in which it is planned to apply such a rate (clause 5 of Article 284.1 of the Tax Code of the Russian Federation). Moreover, the organization has the right to clarify these data and submit them at the end of the first tax period (year), during which it applies a tax rate of 0 percent.*

Note that when combining educational and medical activities, the 90 percent ratio of income is determined by summing up the revenue from these types of activities. Moreover, if income from educational activities exceeds 90 percent, the condition on the number of certified medical personnel may not be met (letter of the Ministry of Finance of Russia dated February 6, 2012 No. 03-03-10/9). › |

Eligibility for benefits must be confirmed

The legality of applying a zero rate for income tax must be confirmed annually. This is established by paragraph 6 of Article 284.1 of the Tax Code of the Russian Federation. To do this, you must submit the following information to the inspectorate no later than the deadline for submitting your income tax return for the year in which the zero rate was applied:*

· on the share of income from educational (and medical activities, if any) in the total amount of income;

· about the number of employees in the state.

If an educational organization also conducts medical activities, then additional information is provided on the number of medical personnel with a specialist certificate in the organization’s staff.

Important to remember
To apply a zero rate on income tax in 2014 (if it is applied for the first time), you must submit an application to the inspectorate accompanied by a copy of the license (licenses) no later than a month before the end of 2013.

2. Tax Code of the Russian Federation.Part two

Article 284.1. Features of the application of the 0 percent tax rate by organizations engaged in educational and (or) medical activities

The provisions of Article 284_1 (as amended by Federal Law No. 395-FZ of December 28, 2010) apply from January 1, 2011 to January 1, 2020 - see paragraph 6 of Article 5 of Federal Law No. 395-FZ of December 28, 2010.

1. Organizations carrying out educational and (or) medical activities in accordance with the legislation of the Russian Federation have the right to apply a tax rate of 0 percent, subject to the conditions established by this article.

2. A tax rate of 0 percent in accordance with this article is applied to organizations engaged in educational and (or) medical activities to the entire tax base determined by such taxpayers (with the exception of the tax base, the tax rates for which are established by paragraphs 3 and 4 of Article 284 of this Code ), throughout the tax period.

3. Organizations specified in paragraph 1 of this article have the right to apply a tax rate of 0 percent if they meet the following conditions:

1) if the organization has a license (licenses) to carry out educational and (or) medical activities, issued (issued) in accordance with the legislation of the Russian Federation;

2) if the organization’s income for the tax period from educational and (or) medical activities, as well as from scientific research and (or) development, taken into account when determining the tax base in accordance with this chapter, amounts to at least 90 percent of it income taken into account when determining the tax base in accordance with this chapter, or if the organization for the tax period does not have income taken into account when determining the tax base in accordance with this chapter;

3) if in the staff of an organization carrying out medical activities, the number of medical personnel with a specialist certificate in the total number of employees continuously during the tax period is at least 50 percent;

4) if the organization continuously employs at least 15 employees during the tax period;

5) if the organization does not carry out transactions with bills and financial instruments of futures transactions during the tax period.

4. If the organizations specified in paragraph 1 of this article, which have switched to applying a 0 percent tax rate in accordance with this article, fail to comply with at least one of the conditions established by paragraph 3 of this article, from the beginning of the tax period in which non-compliance with these conditions occurred , the tax rate established by paragraph 1 of Article 284 of this Code is applied. In this case, the amount of tax is subject to restoration and payment to the budget in the prescribed manner with payment of the corresponding penalties accrued from the day following the one established in Article 287

5. Organizations that have expressed a desire to apply a 0 percent tax rate in accordance with this article, no later than one month before the start of the tax period from which the 0 percent tax rate is applied, submit an application and copies of the license to the tax authority at the place of their location ( licenses) to carry out educational and (or) medical activities, issued (issued) in accordance with the legislation of the Russian Federation.

6. Organizations applying a tax rate of 0 percent in accordance with this article, at the end of each tax period during which they apply a tax rate of 0 percent, within the time limits established by this chapter for submitting a tax return, submit to the tax authority at the place of their location the following information:

on the share of the organization’s income from educational and (or) medical activities taken into account when determining the tax base in accordance with this chapter, in the total amount of income of the organization taken into account when determining the tax base in accordance with this chapter;

on the number of employees in the organization's staff.

Organizations carrying out medical activities additionally provide information on the number of medical personnel with a specialist certificate in the organization’s staff.

If the information specified in this paragraph is not submitted within the established time frame to the tax authority at the location of the taxpayer from the beginning of the tax period, the data for which was not submitted in the prescribed manner, the tax rate established by paragraph 1 of Article 284 of this Code is applied. In this case, the tax amount is subject to restoration and payment to the budget in the prescribed manner with the collection from the taxpayer of the corresponding amounts of penalties accrued from the day following the day of tax payment (advance tax payment) established by Article 287 of this Code. Form for submitting the information specified in this paragraph , approved by the federal executive body authorized for control and supervision in the field of taxes and fees.*

7. Organizations applying a tax rate of 0 percent in accordance with this article have the right to switch to the application of the tax rate established by paragraph 1 of Article 284 of this Code by sending a corresponding application to the tax authority at the place of their location. Moreover, if the specified transition does not begin from the beginning of a new tax period, the amount of tax for the corresponding tax period is subject to restoration and payment to the budget in the prescribed manner with payment of penalties accrued from the day following the day of payment of the tax (advance tax) established by Article 287 of this Code tax payment).

8. Organizations that applied a tax rate of 0 percent in accordance with this article and switched to the application of the tax rate established by paragraph 1 of Article 284 of this Code, including in connection with non-compliance with the conditions established by paragraph 3 of this article, do not have the right to switch to the application again tax rate of 0 percent for five years starting from the tax period in which they switched to the application of the tax rate established by paragraph 1 of Article 284 of this Code.

Every organization with a commercial bent, regardless of its field of activity, strives to maximize profits, on which taxes must be paid to the state. It will be easy even for dummies to carry out the required tax calculation using the example.

Income tax is one of the key sources for financing the state budget. Refers to federal taxes and is regulated by relevant legislation.

Income tax is paid to the state budget on income that has been reduced by the amount of expenses, that is, according to the following formula:

UD – PNO + SHE – IT = TNP UR – PNO + SHE – IT = TNU

These abbreviations are deciphered as follows:

UD – conditional amount of income;
UR – company expenses;
PNO – permanent tax liability;
OTA – deferred tax assets;
ONO – deferred tax liabilities;
TNP – current profit tax;
TNU – current tax loss.

Taxable income includes those that the company receives along with the sale of goods or services, works of its own production and purchased from other persons. The exceptions are: positive exchange rate or amount differences, penalties or fines, property received free of charge, interest on loans:

All companies pay a percentage of their profits to the budget, with the exception of those that operate under special taxes: Unified Agricultural Tax (Unified Agricultural Tax), UTII (Unified Tax on Imputed Income), STS (simplified system).

Tax payers are all domestic companies on the common system and foreign ones that make profits in the state or operate through state representative offices. Individual entrepreneurs, as well as companies involved in the preparation of significant events (Olympiads, world football championship, etc.) also do not pay:

Get 267 video lessons on 1C for free:

According to the latest current data, the general income tax rate is 20%, of which 3%, according to the updated legislation, goes to the general budget, and 17% to the regional budget. The minimum tax rate of 13.5% in the federal budget can only be applied to those enterprises that employ people with disabilities, produce cars, operate in special economic zones and act as residents of industrial parks and technopolises.

Calculation of income tax - examples

For the 1st quarter, the company generated an income equal to 2,350,000 rubles:

Of this amount, VAT is 357,000 rubles;
Production costs – 670,000 rubles;
Costs for paying wages to personnel - 400,000 rubles;
Contributions for insurance needs – 104,000 rubles;
The amount of depreciation is 70,000 rubles;
In addition, the company issued a loan to another company, for which it received 40,000 rubles. percent;
The tax reporting loss for the previous period amounted to RUB 80,000.

Based on the data obtained, we calculate the profit of the enterprise: ((2,350,000 – 357,000) + 40,000) – 670,000 – 400,000 – 104,000 – 70,000 – 80,000 = 709,000 rubles. Based on this, we get the calculation of income tax: 709,000 x 20% = 141,800 rubles.

Example with a reduced tax rate option

Let’s say that a company on OSN received an income of 4,500,000 rubles during the billing period, incurring an expense of 2,700,000 rubles. Accordingly, the profit will be: 4,500,000 – 2,700,000 = 1,800,000 rubles. In the case where in the area where the company operates, the regional rate is basic and corresponds to 17%, the local budget will be paid - 1,800,000 x 17% = 306,000 rubles, and the federal budget - 1,800,000 x 3% = 54,000 rub. For a reduced rate of 13.5%, calculations are performed as follows: 1,800,000 x 13.5% = 243,000 rubles. – for the local budget and 1,800,000 x 3% = 54,000 rubles.

Calculation example with posting table

In accordance with the reporting on Form 2 (profit and loss), the company indicated a profit of 480,000 rubles. Costs and features:

1,000 rub. – permanent tax liability;
1,200 rub. – deferred tax asset;
28,000 rub. – depreciation, which was calculated using the straight-line method;
42,000 rub. – depreciation accrued in a non-linear manner for tax purposes;
14,000 rub. – deferred tax liability (42,000 – 28,000).

These business transactions in accounting will be displayed with the following entries:

Companies must file tax returns before the end of the calendar year. There are several options for transferring taxes: immediately after the end of the tax period and monthly deductions throughout the entire period.

Filling out the declaration - main nuances

The income tax return is submitted by all companies using the common taxation system at the end of the reporting period (first quarter, six months, 9 months and 1 calendar year). Accordingly, the reporting dates in 2017 are April 28, July 28, October 28 and March 28, 2018. The code also provides for the provision of reporting for some organizations once a month:

Companies with up to 100 employees. All others can submit a declaration in paper format electronically. The following sheets must be present:

Title (sheet 01);
Subsection 1.1 (section 1);
Sheet 02;
Appendixes: No. 1, No. 2, related to sheet 02.

All other additional sheets are filled out if necessary. On the title page you need to fill in complete information about the reporting organization:

checkpoint and tax identification number;
Correction number;
The reporting (tax) period for which the declaration is filled out;
Code of the tax authority to which the declaration will be submitted;
Full company name;
Type of activity (indication of the appropriate code);
Number of pages in the declaration;
The number of additional sheets containing confirmation of documents or their copies and other information that will depend on the type of activity of the organization.

The amount of tax that needs to be transferred to the budget is indicated in section 1. The necessary data is on lines 270-281 in sheet 02. Advance payments are taken into account. So, if a company transferred 5,000 rubles to the general budget in the first quarter, and the profit tax for six months was 8,000 rubles, then at the end of the six months an amount of 3,000 rubles is paid. (8,000 - 5,000).

Sheet 02 displays the tax base, defined as the difference between the organization’s profit and expenses. Line 110 indicates the losses of previous years transferred to the present time. The appendix to this sheet No. 1 must display all income, including non-operating income. Appendix No. 2 indicates all expenses of any type.

At the moment, preferential taxation has been introduced in the form of 0% tax on income from certain types of activities. Organizations that carry out educational and medical activities are actually exempt from income tax. From Part 6 of Article 5 of Law No. 395 of the Federal Law, these benefits are valid from 01/01/2011 to 01/01/2020.

Which organizations can benefit from income tax at a 0% rate?

These are educational and medical organizations whose work is included in the list adopted by.

Important! Sanatorium and resort activities cannot count on a 0% rate (it is not classified as medical activities in this law). That is, if during registration you specified code 85.11.2, meaning that the enterprise belongs to a sanatorium, which means that the zero rate does not apply to this enterprise.

What conditions must be met?

The company has a license (medical, educational) corresponding to its work.
Income from R&D (as well as from this licensed activity) must be more than 90% of the income that organizes the tax base under Article 25 of the Tax Code of the Russian Federation. And also if an organization conducts medical activities and at the same time educational activities, then the income from them is summed up.
During the year, continuously, the organization must have more than 15 employees. Moreover, half of them must be specialists and have certificates confirming this.
During the tax period, the enterprise must not have transactions on futures transactions and bills of exchange.

Important! If any of the conditions described above are violated, the organization will be required to pay tax (at a rate of 20%) in full along with the specified penalties and re-file updated returns.

If the conditions were violated and the company was deprived of the right to use the zero tax rate, then the next opportunity to apply for this benefit will appear only after 5 years.

What do you need to do to switch to a zero rate?

In order to take advantage of the income tax benefit, the organization must provide the tax office with the following documents:

Photocopies of relevant documents;
Application for transition to preferential treatment.

All documents must be submitted no later than one month before the start of the tax period. An undoubted relief is that this procedure is carried out once and does not need to be repeated annually.

However, if the list of services or the name of the enterprise changes, re-registration will be required.

In addition, according to paragraph 7 of Article 284.1 of the Tax Code of the Russian Federation, an organization can voluntarily return at any time to the general income tax regime.

How to report?

At the end of each year, the enterprise is obliged to confirm the validity of the zero rate by providing the tax authority with:

Calculation of the share of income from activities in the field of education or medicine.
A certificate of the total number of employees on staff.
In particular, medical enterprises must provide data on personnel who have a specialist certificate.

Important! There is no need to submit documents to confirm benefits during quarterly reports. The transition to preferential tax conditions does not eliminate the need for annual submission of declarations to the relevant service.

Special cases related to benefits.

1. In case e If an organization that uses a zero rate wishes to switch to a general 20% rate, it must submit an application to the tax service.
Important!If the transition to the general rate is carried out in the middle of the year, then the tax is restored and accrued along with penalties.

2. Organizations that have just completed registration cannot use the benefit. It is said that this is possible when the next tax period comes.

3. As a result, enterprises that have lost the right to the simplified tax system will not be able to immediately use the benefit. Under such conditions, the rate can be applied starting next year after losing the right to the simplified tax system.

4. If organizations have switched from a zero rate to a general rate, they cannot take advantage of the benefit again. You can reapply after 5 years.

Income tax is mandatory for all legal entities that are subject to the general taxation system. It is calculated by summing the profit from all types of company activities and multiplying by the current rate.

Legal basis

The procedure for calculating and paying corporate income tax, the tax rate for enterprises of all forms of ownership are indicated in Chapter. 25 Tax Code of the Russian Federation. Regional acts regulate the process of applying tax benefits. Lawyers and accountants in their work also apply the clarifications of the Ministry of Finance and the Federal Tax Service regarding certain points of regulations.

Subjects and objects

Tax payers are:

Russian organizations involved in the gambling business, as well as those that do not use the simplified tax system, UTII, and unified agricultural tax.
Foreign organizations that receive income on the territory of the Russian Federation.
Members of the consolidated group.

Enterprises that pay UTII, simplified tax system, and unified agricultural tax are exempt from taxation. If the volume of their annual sales exceeds legal limits, then enterprises must pay corporate income tax, the rate of which exceeds legal limits. Also exempt in 2017 are organizations that are involved in the preparation and holding of FIFA 2018 in the Russian Federation.

The basis for calculation is the profit of the organization. In Art. 247 of the Tax Code of the Russian Federation states that profit:

for domestic organizations and representative offices of foreign companies - this is the amount of income received by the enterprise (its representative office), reduced by expenses incurred;
the amount of total profit calculated for a given participant;
for other foreign organizations - this is the amount of funds recognized as income under Art. 309 NK.

Income and expenses

Income is recognized as the economic benefit from the activities of an organization, expressed in kind or in cash. This is the sum of all income of the organization without taking into account expenses and taxes that are presented to customers (for example, VAT). They are determined based on data from primary documents. Revenues are divided from sales and non-operating income.

When calculating an organization's income tax, the tax rate does not take into account the following income:

from property received free of charge;
capital contributions;
assets received under loan agreements;
property received through targeted financing.

Expenses are justified and documented expenses incurred by the taxpayer, provided that they were aimed at generating income. When an organization's income tax and tax rate are calculated, expenses do not include the amount of fines, sanctions, penalties, dividends, payments for excess emissions of substances, expenses for voluntary insurance, financial assistance, pension supplements, etc. A complete list of amounts that excluded from expenses, presented in Art. 270 Tax Code of the Russian Federation. Normalized expenses can be written off not completely, but partially. Since 2017, amounts spent on assessing employee qualifications can also be classified as expenses. However, there is one important condition: the employee must confirm his consent to the assessment of his qualification level in writing.

Reporting periods

The profit of organizations is set at a fixed amount. Reports on the accrual of the amount of the fee must be provided for 6, 9 and 12 months. Advance payments should be transferred to the budget monthly. Since 2016, the average quarterly amount of sales income has been increased to 15 million rubles.

The tax base

How is corporate income tax calculated? The tax rate is multiplied by the difference between income and expenses. If the amount of revenue is less than the amount of expenses, then the base is zero. Profit is determined on an accrual basis from the beginning of the calendar year. Since the legislation specifies separate types of corporate income tax rates, revenues must be counted separately for each type of activity.

The Tax Code specifies the specifics of determining income and expenses for different categories of payers: banks, insurance companies (Article 293), non-state pension funds (Article 295), microfinance organizations (Article 297), professional participants of the securities market (Article 299), transactions with the Central Bank (Article 280), forward financial transactions (Article 305), clearing organizations (Article 299). Gambling business organizations maintain separate records of revenues and expenses. Only economically justified expenses that are documented are taken into account.

What is the corporate income tax rate?

The amount of the paid fee is transferred to the federal and local budgets. Since 2017, there have been changes in the distribution of interest. The basic corporate income tax rate has not changed and is 20%. Previously, 2% of the amount paid was sent to the federal budget, and 18% remained in the local budget. A new scheme was introduced from 2017 to 2020. The tax amount calculated at a rate of 3% will be transferred to the federal budget, and 17% to the budget of the constituent entities of the Russian Federation. Regional authorities may reduce the fee rate for certain categories of payers. In 2017-2020 it cannot be less than 12.5%.

Exceptions

For certain types of income, the corporate income tax rate is:

Income of foreign companies from the use and rental of containers, mobile vehicles, and international transportation - 10%.
The tax rate on profits of a foreign organization through a representative office not related to activities in the Russian Federation is 20%.
Dividends of Russian organizations - 13%. The full amount of taxes remains in the local budget. Dividends received by foreign companies are taxed at a rate of 15%. This also includes interest income on government securities.
Receipts from Russian Central Banks, which are accounted for in securities accounts, are 30%.
Bank of Russia profit - 0%.
The profit of agricultural producers is 0%.
Profit of organizations engaged in medical and educational activities is 0%.
Income from the operation associated with the sale of a share of the authorized capital - 0%.
Receipts from work carried out in the innovative economic zone, tourist and recreational zone, subject to separate accounting of receipts and costs - 0%.
Income from a regional investment project, provided that it does not exceed 90% of all income, is 0%.

Reporting

At the end of each tax period, the organization must submit a report form and rules for its preparation approved by Order of the Federal Tax Service N MMV-7-3/600. The declaration is submitted to the inspectorate at the location of the enterprise or its division. The report is submitted in paper form. The largest taxpayers, as well as organizations in which the average number of employees for the previous year was more than 100 people, can submit an electronic declaration.

Tax changes 2017

The amount of the allowance for doubtful debts must be less than 10% of revenue for the previous or reporting period. A doubtful debt is a debt that exceeds the amount of the counter obligation. If an organization has accounts receivable and accounts payable to one counterparty, then only an amount exceeding accounts payable can be written off as doubtful debts.

The amount of loss carried forward is limited. From 01/01/2017 to 12/31/2020, losses from previous periods cannot be reduced by more than 50%. This change does not affect the basis to which the tax benefits apply. The changes concern losses that were incurred after 01/01/2007.

Since 2017, the restriction on the transfer of amounts of losses incurred after 01/01/2007 has been lifted. The transfer can now be carried out for all subsequent years. Changes regarding the adjustment of tax amounts transferred to the state and local budgets should be reflected in the declaration and payments. These documents must clearly reflect which amounts are paid at a rate of 3% and which at a rate of 17%.

There are more reasons for recognizing debt as consolidated. For example, there are two interdependent foreign organizations (one of the organizations is the founder of the second). A Russian company had a debt obligation to one of them. In this case, the debt is considered consolidated. And it does not matter what share of the capital the foreign lender company owns. Now the consolidated debt is determined by the amount of all the taxpayer's obligations.

If the capitalization ratio has changed during the reporting period, the question of adjusting the tax base may arise. From 2017, expenses on controlled debt do not need to be recalculated. As mentioned earlier, the amount of expenses can include the costs incurred to assess the skill level of employees. To encourage such reviews, provisions will be developed to take into account the cost of assessment. An enterprise will be able to take into account expenses if the assessment was carried out on the basis of a service agreement and an employment contract was concluded with the subject.

The procedure for calculating tax penalties has been changed, and the amount of penalties has been increased. The changes concern delays that arise after October 1, 2017. If you are overdue for tax payment by more than 30 days, the amount of the penalty will have to be calculated using the following algorithm:

1/300 of the Central Bank rate, valid from 1 to 30 days of delay;
1/150 of the Central Bank rate, effective from 31 days of delay.