Officials approved the new reporting. Officials are demanding a new report from companies. Personal data protection system

Officials approved new forms of financial reporting, which will come into force starting with reporting for 2011.

Order of the Ministry of Finance of Russia dated 02.07.10 No. 66n Registered by the Ministry of Justice of Russia 02.08.10 No. 18023 On the forms of financial statements of organizations

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258; No. 49, Art. 4908; 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32, Art. 3569; No. 47 , Art. 4900; 2007, No. 23, Art. 2801; No. 45, Art. 5491; 2008, No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6, Art. 738; No. 8, Art. 973; No. 11, Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, Art. 531; No. 9, Art. 967; No. 11, Art. 1224), I order:

1. Approve the forms of the balance sheet and profit and loss statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and profit and loss statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services).

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter referred to as explanations):

a) are presented in tabular and (or) text form;

Recommend that non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed property, use the form of a report on the intended use of funds received when forming the appropriate explanations.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column “Code” the codes of indicators are indicated in accordance with Appendix No. 4 to this Order.

6. Establish that small business organizations prepare financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Small business organizations have the right to prepare submitted financial statements in accordance with paragraphs 1–4 of this Order.

7. Establish that this Order comes into force starting from the annual financial statements for 2011.

Deputy Prime Minister
Russian Federation -
Minister of Finance of the Russian Federation

A. L. Kudrin

Attachments to documents in MS Office format

Appendix 2.
Forms of a statement of changes in capital, a statement of cash flows and a report on the intended use of funds received.

Rostrud introduced a new report on workers of pre-retirement age. It must be submitted with reporting for the 3rd quarter of 2018 to your local Employment Center. Read the details in the news and download the report form.

The Labor Inspectorate has begun collecting data on workers of pre-retirement age. According to Rostrud letter No. 858-PR dated July 25, 2018, employers must provide information on the number of employees who are not pensioners:

men born in 1959;
women born in 1964.

Organizations and individual employers provide information to local Employment Centers, starting with reporting for the 3rd quarter by October 15, 2018. But some Centers ask to transmit this information earlier.

Check conditions in your region

The reporting form has not yet been approved by law, and the list of organizations required to submit a report has not yet been determined. Therefore, for all questions about the deadline for submitting the report, its form and the sending address, please contact your local Employment Center.

The letter from Rostrud is more of an advisory nature. This means that there should not be a fine for failure to submit the form: it is not yet subject to the provisions of Art. 19.7 of the Code of Administrative Offenses of the Russian Federation, which defines liability for failure to provide information.

When officials approve the form and procedure for submission, we will add a new report to Kontur.Accounting. In the meantime, check the conditions for the report at the local Employment Center and submit the form on its recommendation.

New reporting forms in 2018 - which ones have already appeared, and which ones are just getting ready for approval? Let's talk about this in our article, and also consider the nuances that need to be taken into account when filling out the updated forms.

Tax reporting in 2018 - what's new?

Tax authorities traditionally correct most forms of reports submitted. Let's look at the main innovations of 2018 in tax returns and calculations.

BASIC: income tax and VAT returns

Regarding VAT, from January 1, 2018, the lists of transactions exempt from tax and transactions taxed at a rate of 0% were adjusted, a tax-free system for foreigners was introduced, etc.

"Special regime" declarations

The UTII declaration in 2018 must be updated in connection with the provision of a deduction to those imputed for the purchase of a modern generation cash register. However, officials are late in approving the new form. You will need to closely monitor its appearance, and at the time of publication, the form approved by the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@ is valid (as amended by the order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 /574@).

As soon as officials approve the updated form, we will post it in the section. Do not miss!

In 2018, when reporting for 2017, individual taxpayers submit a new form 3-NDFL - as amended by Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/822@.

Adjustments to the declaration affected the barcodes on the pages, the title page, sheets D1, E1, Z. In addition, a completely new application “Calculation of income from the sale of real estate” was added to the report.

Property tax returns

For 2017, organizations owning fixed assets have already reported on. It was approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@. The update consists of the appearance of section 2.1.

Organizations that own cars, trucks and other vehicles also submitted transport tax reports for 2017 (approved by order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@). An innovation in it is the lines where the “Plato” amount is entered, which reduces the amount of tax. Section 2 now reflects information such as the date of vehicle registration and termination of registration, and the year of manufacture of the car or other vehicle is specified.

But the land tax declaration, a new form of which appeared only in 2017 (Federal Tax Service order No. MMV-7-21/347 dated May 10, 2017), was again adjusted in 2018. In the new report, the barcodes have changed, line 145 has been added in section 2. The procedure for filling out the declaration has also changed.

You can use the updated form as early as 2018. See details.

How have the 2018 payroll tax reporting forms changed?

In 2018, the form of the 2-NDFL certificate changed. It was put into effect by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19@. The innovations are as follows:

new columns have been included for reorganized companies;
columns for the individual’s residential address and country of residence code have been removed;
The indications on investment deductions in section 4 have been removed.

The form and sample for filling out the 2-NDFL certificate can be downloaded.

Updated statistical reporting - 2018

Rosstat annually updates its reports, and 2018 was no exception. For 2017 in 2018, you need to submit in a new way, for example, forms No. 1-enterprise “Basic information about the activities of the organization”, No. 1-T “Information on the number and wages of employees.”

Starting from January 2018, updated forms are needed for reports No. P-1 “Information on the production and shipment of goods and services”, No. PM-prom “Information on the production of products by a small enterprise”, etc.

NOTE! This is not a complete list of updated statistical forms. More information about what reports need to be submitted and in what form can be found on the Rosstat website.

Results

Constant work is underway to update the forms submitted to regulatory authorities. Therefore, before submitting it, you must make sure that the form on which the report is drawn up is up-to-date.

The government has made a decision that all accountants will experience for themselves in 10 days. Namely: now, in addition to SZV-M, employers will have to submit another headcount report from October 1, 2018.

Government decision

Here is a scan from the Government website (we apologize for the poor quality of the picture, just click on it and look at it in good resolution). The document instructs Rostrud to monitor compliance with the rights of pre-retirement workers.

Rostrud has already fulfilled the Government’s instructions: it ordered employment services to collect information from employers. Well, employment centers sent out a new report form to employers who employ pre-retirees. Below is a scan from the website of the employment service for the Novosibirsk region.

Who rents

Earlier, RBC reported that Rostrud submitted to the employment services a list of 340,000 employers employing workers who will reach pre-retirement age in 2019.

The editors of the Simplified magazine called regional employment centers and found out that the new report includes information about working and dismissed pre-retirees:

men who were born in 1959 and earlier
women who were born in 1964 and earlier

The report is submitted by organizations that have received a notification from the employment service.

Letter from Rostrud

The magazine "Simplified" obtained a letter from Rostrud, which prescribes the requirement to submit new information.

Fines

According to the new law, which was introduced by the President and the Duma adopted in the first reading, fines are introduced for employers for dismissing pre-retirees. Article 144.1 is added to the Criminal Code. It spells out the punishment for dismissal of pre-retirement workers. Thus, under the new article, the fine will be up to 200,000 rubles or in the amount of wages or other income of the convicted person for a period of up to 18 months. A substitute for a fine is compulsory work for up to 360 hours.

Employers will be punished in the event of “an unjustified refusal to hire a person on the grounds that he has reached pre-retirement age, as well as an unjustified dismissal of such a person for the same reasons.”

Therefore, it is necessary to submit these reports; based on the information from them or their absence, labor inspectors will identify those who will be inspected. Well, based on the results of an audit of the organization’s activities, a fine is possible. Please note that false information is now being circulated online that there will supposedly be a fine for failure to submit a report. This is not entirely true. The penalty will be the dismissal of pre-retirees, and information about this is indicated in the new report. Therefore, failure to submit reports may lead to an audit, which may further lead to a fine.

Article

10 new reports to Rosstat on the number of employees and wages

Rosstat continues to update statistical observation forms for 2018. This time, officials approved new reports on the number of workers, their working conditions, and wages. Traditionally, HR professionals will have to fill out most of these forms.

What's happened?

Rosstat issued Order No. 566 of September 4, 2017, which immediately updated 10 forms of statistical reporting on the number and remuneration of employees for 2018. Many of these forms are already familiar to businessmen from previous reporting periods.

New reports for employers

By order of Rosstat, annual, quarterly and monthly forms for statistical observation have been approved, which most employers will have to submit in 2018. In particular, based on the results of 2017, you will have to report in the following forms:

- No. 1-T “Information on the number and wages of employees” (Appendix No. 1);

- No. 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions” (Appendix No. 2);

- No. 2-GS (ГЗ) “Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation” (Appendix No. 3);

- No. 2-MS “Information on additional professional education of municipal employees” (Appendix No. 4);

- No. 1-T (GMS) “Information on the number and remuneration of employees of state bodies and local governments by personnel categories” (Appendix No. 5);

- No. 3-F “Information on overdue wages” (Appendix No. 6).

In 2018, every month employers will have to send the following reports to the territorial bodies of Rosstat:

- No. 1-Z “Labour Force Sample Survey Questionnaire” (Appendix No. 7);

- No. P-4 “Information on the number and wages of employees” (Appendix No. 8);

- No. 1-PR “Information on the suspension (strike) and resumption of work of labor collectives” (Appendix No. 9).

For the first quarter of 2018, you will need to submit form No. P-4 (NZ) “Information on underemployment and movement of workers” to the statistical authorities (Appendix No. 10). The deadlines for submitting each report are stated directly in the forms themselves, as well as the procedure for filling them out. In addition, by the same order of Rosstat the following were declared invalid:

1. Appendix No. 10 “Form of federal statistical observation

2. No. 1-PR “Information on the suspension (strike) and resumption of work of labor collectives,” approved by Rosstat order No. 357 dated August 3, 2015;

3. Order of Rosstat dated August 2, 2016 No. 379 “On approval of statistical tools for organizing federal statistical monitoring of the number, conditions and remuneration of workers, activities in the field of education”;

4. Order of Rosstat dated March 9, 2017 No. 165 “On approval of the federal statistical observation form “Labour Force Sample Survey Questionnaire”. Let us remind you that you can find out what forms of statistical reporting your organization needs to submit on the official website of Rosstat using