Ас-аудит. Ас-аудит. Аудит и консалтинг, бухгалтерский учет.
About the company
Working out

Work with us via internet and you will get discount
Add your site to our catalogue! Be our partner!

Russian version

Site news News of legislation

  Changes in taxation 2013

English version > News > Changes in taxation 2013


1. Income tax

2. Value added tax (VAT)

3. Personal Income Tax (PIT)

4. Simplified tax system (STS)

5. Unified tax on imputed income (UTII)

6. Unified agricultural tax (UAT)

7. The patent system of taxation

8. Excises


Income tax

Federal Law of 29.11.2012 № 206-FZ

Income from charity.

Changes in p.14 of Art. 250 of the Tax Code. The Sec. 2 of this paragraph explains the procedure and the date of the Taxpayer’s report who gets property, works, services as the charity, also target financing or earmarked funding.

Depreciable property.

Now, according to the new paragraph 1 of Art. 256 of the Tax Code property related to the mobilization capacity, depreciated in the generally established manner.

Bonus depreciation.

Under the provisions of Sec. 4 § 9 of Art. 258 of the Tax Code there is no need to recover bonus depreciation from the sale of the fixed assets before the expiry of 5 years from the start of its operation. Obligation to recovery is saved only for fixed assets sale to the related parties.

The cost of depreciable property.

In determining the carrying amount of fixed assets, to which was applied depreciation bonus instead of the original cost, it is necessary to use a value index at which such objects are included in the appropriate depreciation groups or subgroups (Section 1, Art. 257 of the Tax Code).

Depreciation cost.

According to the new paragraph 4 of Art. 259 of the Tax Code depreciation on depreciable assets, the rights to which are subject to state registration, starts with the 1st of the month which is following the month in which the object was put into operation, irrespective of the date of its state registration.

Increases the rate of depreciation.

In accordance with paragraphs. 1, No. 1, Art. 259.3 of the Tax Code, taxpayers may apply a special accelerated depreciation up factor with the normal depreciation term only to the depreciable assets that will be taken on the record before January 1, 2014.

Doubtful debt reserves.

In p. 2 Act 266 of the Tax Code were made some additions concerning debts, which are failure to cover has been confirmed by the decision of a bailiff about the end of the enforcement proceedings in the case. Such debt is uncollectible, if:

  • It is impossible to establish the whereabouts of the debtor's property;
  • The property is not taken and all bailiff action failed.

Realization of fixed assets.

Point. 1 Act 268 of the Tax Code explained that in the fixed assets realization to the interdependent person before the expiration of five years from the date of its entry into operation the carrying amount of property increased by the refurbished bonus depreciation.

Realization of the real estate.

The date of sale of the real estate for income is the date of his transfer to the purchaser of altering or other transfer document (§ 3 of Art. 271 of the Tax Code)

Federal Law of 14.06.2012 № 78-FZ

Income, which is not taken into account in determining the tax base. In paragraphs 17 Section 251 of the Tax Code specifies a number of proceeds from a professional association of insurers created to finance the compensation payments which are not considered in the determining of the income tax base.

Insurance expenses.

Contributions to the compensation fund, which reduces taxable income (Article 294 of the Tax Code)

Limited value of interest.

Lawmakers decided to extend the time standards applied in 2012 to 31/12/2013, which was documented in the new edition of Art section 1.1. 269 of the Tax Code. Thus, for loans in rubles limit is 1.8 refinancing rate and the exchange - 0.8 rate of the Bank of Russia.

Federal Law of 02.10.2012 № 161-FZ

Tax rates.

For agricultural and fishery organizations which are not referred to unified agricultural tax(UAT), the income tax rate for the activities related to the realization of their own products (own produced and processed) is 0% (1.3 Art. 284 of the Tax Code)

Value added tax (VAT)

Federal Law of 28.07.2012 № 145-FZ.

Since January 1, 2013 the following services are not the subject to VAT:

• Providing by registrars, depositories, including specialized depositories and central depository, dealers, brokers, managing securities investment fund management companies, mutual funds and pension funds, clearing organizations, organizers of trade on the basis of licenses for the relevant activities;
• Provided by these organizations directly related to the services provided by them in the licensed activity (on the list established by the Government of the Russian Federation);
• Control and accounting of commodity deliveries for the obligations authorized by the clearing provided by operators of commodity supply with suitable accreditation;
• Making the commitment to be included in the clearing pool provided CCPs under license for clearing operations or, subject to their respective accreditation;
• Maintaining prices, supply, demand, and (or) the organized trading provided by market makers.

Tax rates.

The new edition of claims 1 pp.7 p.2 act.164 Tax Code is said that the realization of special fats, including culinary confectionery, bakery, dairy fat alternatives, equivalents improvers and cocoa butter substitutes, spreads, melted blends subject to VAT at 10%.

Personal Income Tax (PIT)

Federal Law of 02.10.2012 № 161-FZ

Untaxable income.

The new version of section 14.1 and 14.2 of Art. 217 of the Tax Code grants authority to the head of farms in the creation and development of the economy, the development of a family cattle farm, and subsidies allocated to them from the budget system of Russia, are not subject to personal income tax. Note that we are talking about a one-time assistance for amenity novice farmer.

Federal Law of 29.11.2012 № 205-FZ

Exempt from personal income tax revenues range specified in clause 37.2 and 41 of Art. 217 of the Tax Code.
Exemptions from personal income tax revenues:

- In the form of lump-sum compensation medical workers;

- In the form of property (dwelling, plot), obtained for free by the taxpayer property from state or municipal property or premises provided by the decision of the federal executive authority to the military, according to the Federal Law of 27.05.98 № 76-FZ "On the status of servicemen."

Simplified tax system (STS)

 1. Applying the simplified taxation and patent tax system at the same time, when determining the amount of income from the realization for the purposes of compliance with the restrictions on both systems incomes.

2. Do not include the value of intangible assets in the application of limiting using STS. st. 346.12 claims 16 to claim 10 of the Tax Code Art. 2 of the Federal Law № 95-FZ

3. If the taxpayer breaks the STS conditions, he must pay the tax and provide the declaration not later than the 25th of the month following the quarter in which conditions were broken. Paragraph 3, Article. 346.13 of the Tax Code to claim 18 st. 2 of the Federal Law № 95-FZ

4. If taxpayer stops STS activity, the taxpayer must notify this not later than 15 days from the date of termination. paragraph 2 of Art. 346.13 of the Tax Code to claim 18 st. 2 of the Federal Law № 95-FZ

Unified tax on imputed income (UTII)

1. Taxpayers allowed choosing the imputed income on par with the rest of the special tax systems. 1. Article. 346.28 of the Tax Code (p.22 Art. 2 FZ № 95-FZ)

2. Changes to the procedure of calculating the imputed income by the taxpayers, who stand on the account (or derecognised) during the tax period. The size of the imputed income will be calculated from the date of registration as a taxpayer to the date of withdrawal UTII accounting for a set formula. art.346.29 paragraph 10 of the Tax Code (paragraph 23 of Art. 2 FZ № 95-FZ)

3. Payments for voluntary personal insurance for the days of temporary disability paid by the employer, will reduce the imputed income together with mandatory contributions to extra-budgetary funds. These costs may reduce the amount of imputed income for not more than 50%. Section 3.1 of Art. 346.21 of the Tax Code (paragraph 16 of Art. 2 FZ № 95-FZ)

Unified agricultural tax (UAT)

1. Notification conditions of the transition to UAT was set, under which organizations and individual entrepreneurs wishing to go to UAT notify the tax office on residence of the organization, or place of residence of an individual entrepreneur not later than December 31 of the calendar year preceding the calendar year, at which they go to UAT. paragraph 5 of Art. 2 of the Federal Law № 95-FZ

2. Changes to the procedure for submission of tax declaration and payment of UAT (§ 9 of Art. 346.3, § 5, Art. 346.9, paragraph 2 of Art. 346.10 of the Tax Code). Claim 5, 8, 9, Art. 2 of the Federal Law № 95-FZ

3. The procedure for detection and recognition of revenues and expenses in the calculation of UAT, in particular, found that:

- Costs are not included in the amount of paid UAT;

- In the event of the return of sums previously received for the supply of pre-payment of goods, works and services, the transfer of property rights, the amount of the refund reduced income tax (reporting) in that period in which the return is made;

- Revaluation of property in the form of currency values and claims (liabilities) denominated in foreign currency, including foreign currency accounts in banks, due to changes in official foreign currency to the currency of the Russian Federation and the Central Bank of Russia, shouldn’t be made concerning to the chapter 26.1 of the Tax Code, the income and expenses from this revaluation are not detected and discarded.

The patent system of taxation

Federal Law of 25.06.2012, № 94-FZ

1. The list of special tax systems is supplemented by special tax system "The patent system of taxation", which in 2013 will replace the simplified taxation system for individual entrepreneurs based on the patent. paragraph 2 of Art. 1 of the Federal Law № 95-FZ complements article 18 paragraph 2 of the Tax Code.

2. Compared to the current simplified tax system based on the patent average number of employees (including those under civil-law), which may engage PIs for the tax period, increased from 5 to 15 people. This restriction applies to all types of business carried on by the individual entrepreneur. § 26 art. 2 of the Federal Law № 95-FZ

3. Reduction in the number of business activities, which necessarily introduced by the patent system of taxation to 47, which is less than the current simplified tax system based on the patent (69 activities). Clause 3 of article. 346.29 of the Tax Code § 26 art. 1 of the Federal Law № 95-FZ

4. The patent system does not provide the size limitation of the potentially possible revenue obtained by IP of the basic profitability of the single tax on imputed income, if the type of activity for tax currently exists in a simplified system of taxation based on the patent match. (Section 7, Art. 346.25.1 TC). Claim 26. Art. 2 of the Federal Law № 95-FZ

5. The expiration time of applying for a patent in January 2013, it shall be provided not later than 10 days before the application of SPEs. Paragraph 2 of Art. 346.45 to claim 26 of the Tax Code. Art. 2 of the Federal Law № 95-FZ

6. Installed a closed list of reasons for refusal of granting a patent. Clause 4 of Art. 346.45 to claim 26 of the Tax Code. Art. 2 of the Federal Law № 95-FZ


Federal Law № 203-FZ of 29.11.2012

Excisable goods.

Expanded the list of goods which are subject to excise. To them belongs to 01.01.2013 Heating oil produced from straight run diesel fractions and (or) secondary origin, boiling in the range of 280 to 360 ° C. (Letter of the Federal Tax Service of Russia from 18.02.2013, N ED-4-3/2664 @).

Tax rate.

Corrected and amended the excise rates and names of excisable goods for the period from the 0101.2013 to 31.12.2015. In particular, was made some changes in the art. 193 of the Tax Code. Adjusted rates of excise tax on petrol, diesel and naphtha, which will be applied in 2013-2014.

Теги: Excises, Income tax, Individual entrepreneur, Personal Income Tax, STS, The Ministry of Finance of the Russian Federation , The patent system of taxation, Unified agricultural tax , Unified tax on imputed income

Ссылки по теме:

Model "Taxes LLC in 2013" 5
Telecommuters: hiring, separate business unit and etc. 5
Tax information about the contractor’s debts is not confidential 5
Factoring in tax planning 5
Forms of presence of foreign companies in Russia: a general overview / comparison 5


Copyright (C) AS-AUDIT, 2003-2021
tel.: +7(495)775-61-31
e-mail: info@as-audit.ru

Создание и продвижение