What will change in 2015 for business

amendments to the tax code in 2015, changes for business in 2015, the sales tax, a new tax for offshore companies

From 1 of January 2015 entered into force significant amendments to the Tax code. The most significant of them will affect the activities of companies and individual entrepreneurs, whose life in 2015 could change dramatically. This is due to the completion of the tax maneuver, as well as with the evolution of the quality of tax control. But everything in order.

Tax Paradise came to an end

First of all, it should be noted the law on controlled foreign companies (so-called Kikeh). This law can complicate the lives of the structuring of business that exists for the last 20 years.

It is not a secret that in Russia the common practice of doing business in the Russian production assets through a foreign holding structure. In this case, we are talking about offshore companies: Russian citizens form non-profit or corporate structure in low-tax jurisdictions, then through the company's owned and operated Russian assets.
Now the management of Affairs will be more costly. Continue the final beneficiary (which is the Russian owner) will annually recalculate the profit of each foreign company under his control, according to Russian regulations. Then to pay Russian tax on such profits, irrespective of its actual distribution in favor of the Russian beneficiary. Moreover, the law covers not only the activities of holdings, but also different schemes of intermediary companies.

Online test for big business

The Federal tax service of Russia for a long time worked on the introduction of the institution of tax monitoring, the essence of which is that if a large taxpayer as open as possible before bodies of the Federal tax service and is ready to inform them of the nature of its work, its performance in the current regime, the authorities of the Federal tax service will not be a "nightmare" business of on-site and offsite inspections.

Commenting on this innovation, Nadezhda Orlova (tax expert) said that, in fact, tax is tax audit of the taxpayer's activity in real time. Such monitoring is only voluntary taxpayers. The tax authority has no right to refuse the taxpayer in connection to this system. For connection to fiscal monitoring, the organization must meet a number of criteria:

- annual amount of income and assets must be at least 3 billion roubles;

- the amount of the taxes paid for the year must be at least 300 million rubles.

Criterion shows that only the largest taxpayer will be able to take advantage of new features.

Taxes for retailers

3 years ago the Federal tax service of Russia announced the beginning of the tax maneuver in the face of growing budget deficit. In the 2014 fiscal year, the authorities discussed the introduction of a sales tax (which was abolished in 2000-ies). Also discussed was the issue of raising the VAT rate. However, the government listened to experts and did not raise VAT and introduce a sales tax.

From 1 of January 2015 to the tax code introduces a new Chapter 33 "Trade levy". This tax will be paid to the local budget. Payers are companies and individual entrepreneurs who carry out retail trade through both stationary and non-stationary network, also businesses that do not have salesrooms (this does not include shopping at gas stations). Also this fee will need to pay the people who releases the goods from the warehouse.

The tax rate will be determined by the normative acts of municipalities and cities of Federal importance (Russia, St. Petersburg, Moscow and Sevastopol). The tax will be calculated on a trade object and its area. The Tax code provides tax exemption for those who pay personal income tax, profits tax or tax payable in connection with application of simplified system of taxation – these taxpayers can reduce the amount of these taxes they have paid sales tax.

In St. Petersburg, Moscow and Sevastopol trade collection will be introduced no earlier than July 1, 2015, in the regions following the enactment of the Federal law setting the parameters of this collection.


Important! From 2015, the regional authorities were allowed to provide individual entrepreneurs who have just signed up, tax holiday for a period of 2 years.

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