Posts

INNOVATIONS REGARDING PAYMENTS FOR NEGATIVE IMPACT ON THE ENVIRONMENT

  INNOVATIONS REGARDING PAYMENTS FOR NEGATIVE IMPACT ON THE ENVIRONMENT The calculation of quarterly payments for negative environmental impact is required to be carried out in accordance with the new procedure (Federal Law of December 27, 2019, No. 450-FZ). From 2020, payers have the right to choose one of the following methods: §   1/4 of the amount of payment for negative impact on the environment for the previous year, taking into account the adjustment; §   1/4 of the payment for negative impact on the environment, if it was calculated on the basis of the volume or mass of emissions and discharges within the standards, limits for waste disposal, as well as from temporarily permitted levels of emissions and discharges; §   product of the payment base, determined on the basis of environmental monitoring data in the previous quarter, and the rate taking into account the coefficients. Previously, all payers calculated quarterly payments in the same wa...

INNOVATIONS IN TERMS OF CALCULATING INSURANCE PREMIUMS, AS WELL AS REPORTING ON INSURANCE PREMIUMS AND PERSONAL INCOME TAX

From January 1, 2020, new limit bases for calculating insurance premiums are in force: 912,000 rubles. - for insurance premiums for temporary disability and maternity, 1,292,000 rubles. - for mandatory pension insurance contributions. It is necessary to reflect information on the assessed and paid contributions on a new RSV form. The procedure for filling it out, as well as the format, were approved by the Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11 / 470 @. From January 8, 2020, the procedure for calculating the terms for insurance premiums for injuries has changed (Federal Law No. 486-FZ of December 27, 2019). So, the calculation is made in working days to provide explanations when errors in the calculation are detected during the office check, the submission of documents that are needed by the inspectors to exercise control,  informing about the impossibility of providing documents requested during the check,  ...