292 fz dated 02.11. Selections from magazines to the accountant. On Amendments to the Federal Law "On Accounting"

30.03.2020

ON AMENDMENTS TO THE FEDERAL LAW "ON ACCOUNTING"

Article 1

"1) an individual entrepreneur, a person engaged in private practice - if, in accordance with the law Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity;";

1) small businesses;

2) not commercial organizations, with the exception of non-profit organizations whose receipts of funds and other property for the previous reporting year exceeded three million rubles, bar associations, law firms, legal consultation offices, bar associations, notary chambers, housing and housing construction cooperatives, credit consumer cooperatives, agricultural consumer cooperatives, microfinance institutions, mutual insurance companies, public sector organizations, public corporations, state companies, political parties, them regional offices or other structural divisions, self-regulatory organizations, non-profit organizations included in the register of non-profit organizations performing the functions of a foreign agent, provided for in paragraph 10 of Article 13.1 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations";

3) organizations that have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On innovation center"Skolkovo".";

The president
Russian Federation
V. PUTIN

Moscow Kremlin

Legislators have decided to make accounting easier for small businesses to a certain extent. For this purpose, Federal Law No. 292-FZ of November 2, 2013 “On Amendments to the Federal Law “On Accounting”” (hereinafter - Federal Law No. 292-FZ) was adopted.

In particular, it is clarified which individual entrepreneurs and persons engaged in private practice are released from the obligation to maintain accounting. Currently, in accordance with paragraph 1 of part 2 of Art. 6 of the Accounting Act on data economic entities The said obligation does not apply if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation in the manner specified by the legislation.

This applies, for example, to individual entrepreneurs using the USNO. This conclusion follows from the fact that Art. 346.24 of the Tax Code of the Russian Federation established: those on the simplified taxation system are required to keep records of income and expenses for the purposes of the tax base for tax in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (see letters dated July 17, 2013 No. 03-11-11 / 27954 , dated 06.28.2013 No. 03-11-11/24653, dated 02.28.2013 No. 03-11-11/87).

The requirements for organizations have been somewhat relaxed. Currently, in accordance with paragraph 4 of Art. 6 of the Accounting Law, organizations that have received a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. (financial) reporting established for small businesses.

Now the same opportunity will be given to small businesses, as well as NGOs. True, for the latter, receipts and other property for the previous reporting year should not exceed 3 million rubles. This simplification also does not apply to a number of NCOs whose activities are listed in the new rule.

As for small businesses, for them this opportunity has already been enshrined as a state direction in the Federal Law of July 24, 2007 No. 209-ФЗ “On the Development of Small and Medium-Sized Businesses in the Russian Federation” -FZ).

Recall that according to paragraph 1 of Art. four this document small businesses include those entered in the Unified State Register of Legal Entities and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individuals entered into the USRIP and carrying out entrepreneurial activity without formation of a legal entity, peasant (farm) enterprises that meet the following conditions:

1) for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations(associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds), the share of participation belonging to one or more legal entities, not being subjects of small and medium-sized businesses, should also not exceed 25%. The last restriction does not apply to business entities, economic activity which is practical application(implementation) of the results of intellectual activity (programs for electronic computers, useful breeding achievements, topologies of production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such economic companies, economic partnerships - budgetary, autonomous scientific institutions or being budgetary , autonomous institutions and also on legal entities, the founders (participants) of which are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support innovation activities in the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”. Legal entities are included in the specified list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria:

a) legal entities are open at least 50% of whose shares are owned by the Russian Federation, or business entities in which these data are open joint-stock companies have the right to directly and (or) indirectly dispose of more than 50% of the votes attributable to voting shares (stakes) that make up the authorized capital of such business entities, or have the opportunity to appoint a sole executive body and (or) more than half of the collegiate executive body, as well as the ability to determine the election of more than half of the board (supervisory board);

b) legal entities are state corporations established in accordance with Federal Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations”;

2) the average number of employees for the previous calendar year should not exceed 100 people inclusive;

3) proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for small businesses. Currently, this value is 400 million rubles. (Decree of the Government of the Russian Federation of February 9, 2013 No. 101).

Obviously, within the framework of the changes that have taken place, we can expect in the near future the Ministry of Finance to establish certain rules for small businesses and NPOs to maintain simplified accounting. In the meantime, this department has made some generalization of the relevant opportunities that currently exist for small enterprises on its website. There are quite a few of them, but they are given in different regulatory documents.

Federal Law No. 292-FZ was published on the portal www.pravo.gov.ru on 03.11.2013 and entered into force on that date. Federal Law No. 402-FZ of 06.12.2011 “On Accounting”. The form of the book was approved by the Order of the Ministry of Finance of Russia No. 86n, the Ministry of Taxes of Russia No. BG-3-04 / 430 of August 13, 2002 “On Approval of the Procedure for Accounting for Income and Expenses and business transactions for individual entrepreneurs. The form of the book was approved by the Order of the Ministry of Finance of Russia dated 11.12.2006 No. 169n “On Approval of the Form of the Book of Accounting for Income and Expenses of Individual Entrepreneurs Applying the Taxation System for Agricultural Producers (Unified Agricultural Tax), and the Procedure for Filling It Out.” Brought to the territorial tax authorities by Letter No. ED-4-3 of August 21, 2012/ They can be found at http://www.minfin.ru/ru/accounting/accounting/buh-otch_mp/. You can read more about this in the article “Small business: we report for the year in a new way” in the journal “Actual Accounting and Taxation” (No. 1, 2013).

1. Establish that the volume of interbudgetary transfers to be transferred to the budget of the Fund from the federal budget for the provision of certain categories of citizens with state social assistance in terms of payment for sanatorium treatment, as well as travel by intercity transport to the place of treatment and back, for 2010 is determined in accordance with Article 6.3 of the Federal Law "On State Social Assistance" based on the number of citizens who did not use the right to refuse to receive a set of social services in full or from receiving the relevant social service, based on the information contained in the Federal Register of Persons Eligible for State Social Assistance. The specified amounts of funds are taken into account in the consolidated budget list of the Fund's budget for 2010 in excess of the amounts established by clause 1 of part 1 of Article 1 of this Federal Law.

2. Establish that the balances of interbudgetary transfers received from the federal budget, formed as of January 1, 2010 in the Fund's budget as a result of:

1) incomplete use by the Fund in 2009 of budget allocations for the provision of state social assistance for sanatorium treatment, as well as travel by intercity transport to the place of treatment and back to certain categories of citizens eligible for this, for the provision of disabled people technical means rehabilitation and services and provision certain categories citizens from among veterans with prostheses (except for dentures), prosthetic and orthopedic products, are used by the Fund in 2010 for the indicated purposes, including the completion of settlements under contracts concluded in 2009. The specified amounts of funds are taken into account in the consolidated budget list of the Fund's budget for 2010 in excess of the amounts established by clause 1 of part 1 of Article 1 of this Federal Law;

2) incomplete use by the Fund in 2009 of budgetary allocations for paying a monthly allowance for caring for a child up to the age of one and a half years for citizens specified in paragraph 2 of Article 6 of this Federal Law, and citizens who are not subject to mandatory social insurance in case of temporary disability and in connection with motherhood, are used by the Fund in 2010 for the indicated purposes.

3. Establish that the balances of interbudgetary transfers received from the budget of the Federal Compulsory Medical Insurance Fund, formed as of January 1, 2010 in the Fund's budget as a result of incomplete use in 2009 of budgetary appropriations for payment of state and municipal institutions health care, as well as other organizations in which, in accordance with the procedure established by the legislation of the Russian Federation, a state or municipal order is placed, services in part medical care provided by these institutions to women during pregnancy, childbirth and the postpartum period, as well as for dispensary (preventive) observation of the child during the first year of life, are used by the Fund in 2010 for the same purposes. The specified amounts of funds are taken into account in the consolidated budget list of the Fund's budget for 2010 in excess of the amounts established by clause 1 of part 1 of Article 1 of this Federal Law.

The president
Russian Federation
D. MEDVEDEV

The Bank of Russia in the Regulation, when forming a reserve for possible losses on loans, on loan and equivalent debt on a portfolio of homogeneous loans, the concept of "standard debt" does not apply to a portfolio of homogeneous loans. The Ministry of Finance of Russia, in a letter dated 10.04.2009 N 03-03-06 / 2/80, did not support the proposal to amend Article 292 of the Tax Code in terms of accounting for bank expenses in the form of deductions for possible losses on financial instruments, not related to loans, loan and equivalent debt. The Ministry of Finance of Russia, in a letter dated June 17, 2004 N 03-02-05 / 5/9, indicated that the amounts of reserves for possible losses on loans attributed to the bank's expenses and not fully used by the bank in the reporting (tax) period to cover losses on bad debts for loans and debt equivalent to a loan, can be transferred to the next reporting (tax) period.

When a bank decides to write off bad debts on loans from the balance sheet of a credit institution, the accrual of interest on this loan debt shall be terminated, unless the accrual of such interest has been terminated earlier in accordance with the agreement. 3. The amounts of reserves for possible losses on loans, attributed to the bank's expenses and not fully used by the bank in the reporting (tax) period to cover losses on bad debts on loans and debts equated to loans, can be transferred to the next reporting (tax) period .
In this case, the amount of the newly created reserve must be adjusted for the amount of the balance of the reserve of the previous reporting (tax) period.

Article 292 of the Russian Tax Code. expenses for the formation of banks' reserves (current version)

When determining the tax base, expenses in the form of deductions to reserves for possible losses on loans formed by banks against debt classified as standard, in the manner established by the Central Bank of the Russian Federation, as well as to reserves for possible losses on loans formed against promissory notes, with the exception of promissory notes of third parties accounted for by banks, against which a protest was issued for non-payment. 2. The amounts of deductions to the reserve for possible losses on loans, formed taking into account the provisions of paragraph 1 of this article, are included in non-operating expenses during the reporting (tax) period.

Article 292 of the Russian Tax Code. expenses for the formation of bank reserves

An error occurred.

The procedure for creating a reserve for possible losses on loans, loan and equivalent debts is determined by the Regulation of the Bank of Russia dated March 26, 2004 N 254-P “On the procedure for the formation by credit institutions of reserves for possible losses on loans, loans and equivalent debts” ( hereinafter - Regulation). Despite the fact that this Regulation initially contains Chapter 5, specific instructions on the procedure for creating reserves for possible losses on loans on a portfolio of homogeneous loans for the purpose of taxing profits by the Bank of Russia in 2005-2007.

were not presented. Such clarifications were communicated to taxpayers by Bank of Russia Ordinance No. 2006-U dated May 6, 2008, which clarified the specified procedure for creating reserves for a portfolio of homogeneous loans.

Article 292. Expenses for the formation of bank reserves

The amounts of reserves for possible losses on loans, attributed to the bank's expenses and not fully used by the bank in the reporting (tax) period to cover losses on bad debts on loans and debts equated to loans, can be transferred to the next reporting (tax) period. In this case, the amount of the newly created reserve should be adjusted for the amount of the balance of the reserve of the previous reporting (tax) period.

If the amount of the reserve newly created in the reporting (tax) period is less than the amount of the balance of the reserve of the previous reporting (tax) period, the difference shall be included in the non-operating income of the bank on the last day of the reporting (tax) period.

Art. 292 NK RF. expenses for the formation of bank reserves

In this case, the amount of the newly created reserve must be adjusted for the amount of the balance of the reserve of the previous reporting (tax) period.

Attention

The amounts of deductions to the reserve for possible losses on loans, formed subject to the provisions of paragraph 1 of this article, are included in non-operating expenses during the reporting (tax) period. The amounts of reserves for possible losses on loans, charged to the bank's expenses, are used by the bank when writing off bad debts on loans from the balance sheet of a credit institution in the manner established by the Central Bank of the Russian Federation. this loan debt, if the accrual of such interest has not been terminated earlier in accordance with the agreement.

Monitoring of bills of the Russian Federation, where

For the purposes of this chapter, banks are entitled, in addition to reserves for doubtful debts, provided for in Article 266 of this Code, to create a reserve for possible losses on loans on loans and equivalent debts (including debts on interbank loans and deposits (hereinafter referred to as reserves for possible losses on loans). ) in the manner prescribed by this Article. The amounts of deductions to reserves for possible losses on loans, formed in the manner established by the Central Bank of the Russian Federation in accordance with the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)", are recognized as an expense subject to restrictions, provided for in this article.
Federal Law of May 29, 2002 N 57-FZ) When determining the tax base, expenses in the form of deductions to reserves for possible losses on loans formed by banks against debt classified as standard, in the manner established by the Central Bank of the Russian Federation, as well as in reserves for possible losses on loans formed under bills of exchange, except for promissory notes of third parties discounted by banks, for which a protest was issued for non-payment. (As amended by Federal Law No. 57-FZ of May 29, 2002) 2. The amounts of deductions to the reserve for possible losses on loans, formed subject to the provisions of paragraph 1 of this article, are included in non-operating expenses during the reporting (tax) period.
(in ed.
HomeSection VIIIChapter 25 Article 292. Expenses for the Formation of Banks' Reserves loans and deposits (hereinafter referred to as provisions for possible losses on loans) in the manner prescribed by this article.Amounts of deductions to reserves for possible losses on loans formed in the manner established by the Central Bank of the Russian Federation in accordance with the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)”, are recognized as an expense subject to the restrictions provided for by this article.