INNOVATIONS REGARDING SPECIAL MODES

 There was confusion about the deflator coefficients. At first, some were announced: 2.009 for UTII; 1.592 for PSN; 1.813 for personal income tax; 1,382 for the trade tax (Order of the Ministry of Economic Development of Russia dated October 21, 2019 No. 684), but as a result, others began to operate (Order of the Ministry of Economic Development of Russia dated December 10, 2019, No. 793): instead of 2.009 - 2.005 (for UTII), instead of 1.592 - 1.589 (for PSN ), instead of 1.813 - 1.810 (for personal income tax), instead of 1.382 - 1.379 (for trade tax).

Since this year, payers of UTII and PSN have been banned from selling goods that require mandatory labeling. In particular, this applies to footwear, clothing, items related to clothing, products made of natural fur, etc. Now, these products are excluded from the concept of "retail trade" for the purposes of applying the PSN and UTII (Federal Law No. 325-FZ dated 29.09.2019 ).

INNOVATIONS REGARDING EXCISE TAXES

List of excise goods

Starting this year, excise Tax Accountants Walsall are paid on beer with a strength of up to 0.5% (0% rate from 2020 to 2022), devices for heating tobacco (50 rubles per 1 piece in 2020), grapes for winemaking purposes, as well as on wine materials, grape, and fruit must. Perfumery and cosmetic products in metal aerosol packaging, as well as household chemicals were exempted from excise taxes. Previously, there were restrictions, in particular, for perfumery and cosmetic products (volume up to 100 ml, alcohol content no more than 80%, and if there is a spray bottle - no more than 90%).

Middle Distillate Rate Calculation

From this year, it is necessary to apply special formulas to calculate the rate of excise taxes on middle distillates (Federal Law of September 29, 2019, No. 326-FZ).