CITIES OF MOSCOW
About land tax
Document with changes made:
(Tverskaya, 13, N 67, 06/04/2005) (for the procedure for entry into force, see);
(Bulletin of the Mayor and Government of Moscow, N 60, 10.24.2007) (for the procedure for entry into force, see);
(Bulletin of the Mayor and Government of Moscow, No. 45, 08/12/2008) (for the procedure for entry into force, see);
Moscow City Law No. 58 of November 19, 2008 (Bulletin of the Mayor and Government of Moscow, No. 66, November 25, 2008) (for the procedure for entry into force, see);
Law of the city of Moscow dated September 16, 2009 N 30 (Bulletin of the Mayor and Government of Moscow, N 54, 09.29.2009) (applies to legal relations arising from January 1, 2009);
(Tverskaya, 13, N 67, 06/03/2010, Bulletin of the Mayor and Government of Moscow, N 35, 06/22/2010) (applies to legal relations arising from January 1, 2009);
(Tverskaya, 13, N 137-138, 11/18/2010, Bulletin of the Mayor and Government of Moscow, N 64, 11/16/2010) (for the procedure for entry into force, see);
Law of the city of Moscow of November 17, 2010 N 48 (Bulletin of the Mayor and Government of Moscow, special issue N 1, 11/30/2010, Tverskaya, 13, N 144, 12/02/2010);
(Tverskaya, 13, N 146, 12/07/2010, Bulletin of the Mayor and Government of Moscow, special issue N 1, 11/30/2010) (for the procedure for entry into force, see);
(Tverskaya, 13, N 143, November 29, 2011, Bulletin of the Mayor and Government of Moscow, N 66, November 29, 2011) (for the procedure for entry into force, see);
(Bulletin of the Mayor and Government of Moscow, No. 29, 05/24/2012) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma, duma.mos.ru, 02/08/2013) (for the procedure for entry into force, see);
Law of the city of Moscow dated April 16, 2014 N 15 (Official website of the Moscow City Duma www.duma.mos.ru, 04/25/2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/07/2014) (applies to legal relations arising from January 1, 2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/08/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 10/14/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2015) (for the procedure for entry into force, see Part 2 of Article 4 of the Moscow City Law of November 25, 2015 N 65);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/15/2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2016) (came into force on January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/21/2017) (applies to legal relations arising from January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, 05/22/2018) (applies to legal relations arising from January 1, 2018);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (came into force on January 1, 2019);
(Official website of the Moscow City Duma www.duma.mos.ru, December 27, 2018).
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This Law, in accordance with the law, establishes land tax on the territory of the city of Moscow.
Article 1. General provisions
This Law, in accordance with the Tax Code of the Russian Federation on the territory of the city of Moscow, determines the rates of land tax (hereinafter referred to as the tax), the procedure and terms for paying the tax, tax benefits, including the amount of tax deduction for certain categories of taxpayers.
(The article, as amended, entered into force on July 4, 2005 by the Law of the City of Moscow dated June 1, 2005 N 19, applies to legal relations that arose from January 1, 2005; as amended by the Law of the City of Moscow dated July 1, 2016 April 13, 2016 No. 14 Law of the city of Moscow dated November 21, 2018 No. 26.
Article 2. Tax rates
1. Tax rates are set in the following amounts:
(Paragraph as amended, put into effect on April 15, 2016 by Moscow City Law No. 14 dated April 13, 2016.
1) 0.025 percent of the cadastral value of a land plot - in relation to land plots provided for private farming, gardening, vegetable farming or livestock farming, as well as dacha farming and country house construction, including lands related to public property;
2) 0.1 percent of the cadastral value of a land plot - in relation to land plots occupied by parking lots for long-term storage of individual vehicles and multi-storey parking garages, housing stock and engineering infrastructure facilities of the housing and communal services complex (except for the share in the right to a land plot, pertaining to an object not related to housing stock and objects of engineering infrastructure of the housing and communal complex) or provided for housing construction;
3) 0.3 percent of the cadastral value of a land plot - in relation to land plots classified as lands within agricultural use zones in the city of Moscow and used for agricultural production, as well as in relation to land plots provided and used for the operation of sports facilities, in including sports facilities;
4) 1.5 percent of the cadastral value of the land plot - in relation to other land plots.
2. Part lost force on January 1, 2014 - Moscow City Law of May 16, 2012 N 17..
(The article as amended, put into effect on July 1, 2012 by Moscow City Law No. 17 of May 16, 2012; applies to relations regarding the calculation and payment of tax starting from January 1, 2012.
Article 3. Procedure and terms for payment of tax and advance payments of tax
1. Taxpayers - organizations shall pay the tax payable upon expiration of the tax period no later than February 1 of the year following the expired tax period.
(Part as amended by the Law of the City of Moscow dated November 24, 2010 No. 50; as amended by the Law of the City of Moscow dated April 1, 2015 No. 15
1.1. The part was additionally included from January 1, 2011 by the Moscow City Law of November 24, 2010 N 50; lost force on April 15, 2016 by Moscow City Law No. 14 of April 13, 2016
2. Taxpayers - organizations pay advance tax payments no later than the last day of the month following the expired reporting period.
(Part as amended, put into effect on April 8, 2015 by Moscow City Law No. 15 dated April 1, 2015, applies to legal relations that arose from January 1, 2015.
3. Part lost force on April 15, 2016 by Moscow City Law No. 14 dated April 13, 2016, and applies to legal relations arising from January 1, 2016..
Article 3.1. Tax benefits
1. Exempt from taxation:
1) organs state power of the city of Moscow and local authorities of intracity municipalities in the city of Moscow - in relation to land plots used by them for the direct performance of the functions assigned to them;
2) autonomous, budgetary and state institutions of the city of Moscow and intra-city municipalities in the city of Moscow, trade unions, their associations (associations), primary trade union organizations, as well as institutions financed from the funds of trade unions, their associations (associations), primary trade unions organizations - in relation to land plots provided for the provision of services in the field of education, healthcare, culture, social security, physical culture and sports;
Law of the city of Moscow dated November 23, 2011 N 54; as amended, put into effect on January 1, 2019 by Moscow City Law No. 36 of December 26, 2018.
3) autonomous, budgetary and government institutions of the city of Moscow and intra-city municipalities in the city of Moscow - in relation to land plots provided for the direct performance of the functions assigned to them;
(Clause as amended, put into effect on January 1, 2012 by Moscow City Law dated November 23, 2011 N 54
4) the clause became invalid on January 1, 2009 - Moscow City Law of November 19, 2008 N 58;
5) the clause has lost force since January 1, 2011 -;
6) the clause became invalid on January 1, 2010 - Moscow City Law of July 16, 2008 N 36;
7) autonomous, budgetary and government institutions of the city of Moscow and intra-city municipalities in the city of Moscow and organizations engaged in the protection, maintenance and use of specially protected natural areas, - in relation to land plots provided to them with the right of permanent (indefinite) use, classified as specially protected natural areas in accordance with the Moscow City Law of September 26, 2001 N 48 “On specially protected natural areas in the city of Moscow” and included in the state cadastre of specially protected natural areas in the city of Moscow, occupied by national, natural, natural-historical, ecological, dendrological parks, natural reserves, natural monuments, protected areas, botanical gardens, urban forests, water protection zones (clause as amended, put into effect on January 1, 2012 by Moscow City Law of November 23, 2011 N 54;
8) organizations employing the labor of disabled people, if the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for the production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services, as well as services for leasing buildings, structures, premises and land plots). When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts;
9) the paragraph has lost force since January 1, 2013 -;
10) the paragraph became invalid on January 1, 2013 - Moscow City Law of November 23, 2011 N 54;
11) homeowners’ associations, housing cooperatives, housing construction cooperatives and other specialized consumer cooperatives created to meet the housing needs of citizens - in relation to land plots used by them to achieve statutory goals in accordance with the Housing Code of the Russian Federation (additional paragraph included on November 4, 2007 by Moscow City Law No. 40 of October 10, 2007, applies to legal relations arising from January 1, 2007);
12) non-state non-profit organizations- in relation to land plots provided and used for the placement of educational, healthcare, social security and cultural facilities (the clause was additionally included on July 4, 2010 by Moscow City Law No. 18 of May 12, 2010, and applies to legal relations that arose from January 1, 2009 );
13) organizations that in the prescribed manner assigned state status scientific center Russian Federation - in relation to land plots used by them for the purposes of scientific activity(the clause was additionally included on December 17, 2010 by Moscow City Law of November 3, 2010 N 46
14) Heroes Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Orders of Glory, Labor Glory and "For Service to the Motherland in the Armed Forces of the USSR" - in relation to one plot of land in their ownership, permanent (perpetual) use or lifelong inheritable possession (clause additionally included on December 17, 2010 by Moscow City Law No. 46 dated November 3, 2010, applies to legal relations arising from January 1, 2010);
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From January 1, 2020, by the Law of the City of Moscow of November 25, 2015 N 65, paragraph 15 of part 1 of this article loses force.
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15) organizations - in relation to land plots used by them to locate sports facilities intended for holding equestrian events and equipped with stands for spectators with a total number of seats of at least one thousand.
(The clause was additionally included on November 30, 2015 by Moscow City Law No. 65 dated November 25, 2015, and applies to legal relations that arose from January 1, 2015)
16) residents of special economic zones of technology-innovation type created on the territory of the city of Moscow - in relation to land plots located in the territories of these special economic zones, for a period of 10 years from the month of the emergence of ownership of each land plot.
(The clause was additionally included from August 21, 2017 by Moscow City Law No. 23 dated July 12, 2017, and applies to legal relations that arose from January 1, 2017)
1.1. The part was additionally included from March 9, 2013 by the Moscow City Law of February 6, 2013 N 6..
1.2. The part was additionally included from March 9, 2013 by Moscow City Law No. 6 of February 6, 2013, and applies to legal relations that arose from January 1, 2013; no longer in force on January 1, 2016 - Moscow City Law of October 7, 2015 N 51..
1.3. Organizations that have a share of income from product sales own production in the total income from the sale of goods (works, services) is at least 70 percent, in relation to the land plots occupied by them, located in the territories of intra-city municipalities included in the territory of the city of Moscow as a result of changes in the boundaries of the city of Moscow and intended for the placement of industrial buildings, buildings and industrial structures, pay a tax in the amount of:
1) 20 percent of the amount of calculated tax in 2014;
2) 30 percent of the amount of calculated tax in 2015;
3) 43 percent of the amount of calculated tax in 2016;
4) 57 percent of the amount of calculated tax in 2017;
5) 67 percent of the calculated tax in 2018.
Law of the city of Moscow dated June 25, 2014 N 35
1.4. Sanatorium and resort organizations, as well as health care institutions and recreational institutions, the lists of which are approved by the Government of the Russian Federation, in relation to the land plots occupied by them, located in the territories of intra-city municipalities included in the territory of the city of Moscow as a result of changes in the boundaries of the city of Moscow, pay tax at the rate of:
1) 17 percent of the amount of calculated tax in 2014;
2) 20 percent of the amount of calculated tax in 2015;
3) 23 percent of the amount of calculated tax in 2016;
4) 27 percent of the amount of calculated tax in 2017;
5) 30 percent of the amount of calculated tax in 2018-2023.
(The clause as amended, put into effect on May 22, 2018 by Moscow City Law No. 13 dated May 17, 2018, applies to legal relations that arose from January 1, 2018.
(Part additionally included from July 7, 2014 by Moscow City Law No. 35 dated June 25, 2014, applies to legal relations arising from January 1, 2014)
1.5. Subjects of investment activity, including those who are a party to a special investment contract concluded with a government body of the city of Moscow, pay a tax in the amount of 0.7 percent of the tax amount calculated in relation to land plots used in the implementation of priority investment projects of the city of Moscow (with the exception of land plots specified in parts 1.6 and 1.7 of this article) from the first day of the quarter following the quarter in which the investment status was assigned or confirmed priority project of the city of Moscow, until the first day of the quarter following the quarter in which the status of an investment priority project of the city of Moscow was terminated. The list of land plots used during the implementation of the investment priority project of the city of Moscow is established by the Moscow Government.
Law of the city of Moscow dated October 7, 2015 N 51; as amended, put into effect on January 1, 2017 by Moscow City Law No. 36 of November 23, 2016.
1.6. Organizations pay a tax in the amount of 0.7 percent of the tax amount calculated in relation to land plots occupied by technology parks or industrial (industrial) parks from the first day of the quarter following the quarter in which the technology park or industrial (industrial) park is assigned or confirmed the status of a technology park or industrial (industrial) park, until the first day of the quarter following the quarter in which the status of a technology park or industrial (industrial) park was terminated.
(Part additionally included from January 1, 2016 by Moscow City Law of October 7, 2015 N 51)
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Until December 31, 2017, tax benefits provided for in Part 1.6 of Article 3.1 of this Law also apply to organizations that, from January 1, 2016, are recognized as management companies or anchor residents of technology parks or industrial (industrial) parks. - Moscow City Law of October 7, 2015 N 51.
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1.7. Organizations pay a tax in the amount of 20 percent of the tax amount calculated in relation to land plots occupied by industrial complexes from the first day of the quarter following the quarter in which the status of the industrial complex was assigned or confirmed industrial complex, until the first day of the quarter following the quarter in which the status of the industrial complex was terminated.
(Part additionally included from January 1, 2016 by Moscow City Law of October 7, 2015 N 51)
1.8. Organizations in relation to land plots on which construction and reconstruction of sports facilities are carried out, including a football (ice) field and equipped with stands for spectators with a total number of seats of at least 12 thousand, or the operation of these facilities, the construction or reconstruction of which was completed after January 1, 2014 , pay tax in the amount of:
1) 20 percent of the amount of calculated tax in 2014 - 2017;
2) 27 percent of the amount of calculated tax in 2018;
3) 34 percent of the amount of calculated tax in 2019;
4) 50 percent of the amount of calculated tax in 2020 - 2023.
Moscow City Law No. 14 of April 13, 2016, applies to legal relations arising from January 1, 2014)
1.9. The use in one tax period of the tax benefit established by part 1.8 of this article and the tax rate provided for in paragraph 3 of part 1 of article 2 of this Law is not allowed.
(Part additionally included from April 15, 2016 by Moscow City Law No. 14 dated April 13, 2016, applies to legal relations arising from January 1, 2014)
2. In addition to tax deduction, established by Chapter 31 of the Tax Code of the Russian Federation, the tax base is reduced by 1,000,000 rubles in relation to a land plot owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers belonging to one of the following categories:
(Paragraph as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 dated November 21, 2018.
1) the clause became invalid on December 17, 2010 - Moscow City Law of November 3, 2010 N 46;
2) individuals who have disability groups I and II (clause as amended, put into effect on December 17, 2010 by Moscow City Law No. 46 of November 3, 2010, applies to legal relations that arose from January 1, 2010;
3) disabled people since childhood;
4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", Federal Law of November 26, 1998 N 175-FZ "On social protection citizens of the Russian Federation who were exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and the Federal Law of January 10, 2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
7) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology;
8) one of the parents (adoptive parents) in a large family (the clause was additionally included on September 12, 2008 by Moscow City Law No. 36 of July 16, 2008, and applies to legal relations that arose from January 1, 2008).
3. Tax benefits established by this article do not apply to land(parts, shares of land plots) leased (part as amended, put into effect on January 1, 2012 by Moscow City Law of November 23, 2011 N 54.
4. Part lost force from January 1, 2012 - Moscow City Law of November 23, 2011 N 54..
5. Part lost force on January 1, 2012 - Moscow City Law of November 23, 2011 N 54..
6. Taxpayers specified in paragraph 13 of part 1 of this article are exempt from taxation provided that the share of income from scientific activities for the reporting (tax) period is at least 70 percent of total income (this part was additionally included from December 17, 2010
Article 4 (repealed as of July 1, 2016)
(This article has lost force since July 1, 2016 - Moscow City Law of April 13, 2016 No. 14.
Article 5. Final provisions
1. This Law comes into force on January 1, 2005, but not earlier than one month from the date of its official publication.
2. From the date of entry into force of this Law, the following shall cease to be in force:
1) Law of the city of Moscow dated January 21, 1998 No. 1 “On land tax rates”;
2) Law of the city of Moscow dated October 11, 2000 N 32 “On land tax benefits”.
Mayor of Moscow
Yu.M.Luzhkov
Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"
For most taxpayers, from January 1, 2015, the maintenance of logs of received and issued invoices will be abolished, which in turn will reduce the excessive document flow of companies and will have a beneficial effect on the maintenance of other accounting obligations. Taxpayers who will continue to keep a log of received and issued invoices from January 1, 2015 include intermediaries, freight forwarders, and developers.
Also, from January 1, 2015, it will no longer be necessary to keep an invoice in the registration journal for the amount of remuneration for the execution of an agency agreement, a commission agreement and a transport expedition agreement.
VAT declaration
Companies on OSNO that submit reports are payers of VAT and income tax. Therefore, they should be aware that from the first quarter of 2015 the VAT declaration itself will change. It will actually become a mirror image of the purchase book and the sales book. It will not only indicate the total turnover from which the value added tax is calculated, but will also provide a detailed breakdown of this data for each counterparty and for each invoice issued and received.
For the fourth quarter of 2014, you will still have to submit the declaration, which exists in the current version. The new declaration will come into effect from the next quarter.
4 important changes in accounting and tax accounting
From January 1, 2015, tax and accounting will be as close as possible, which will only be a plus for taxpayers. What changes will this happen as a result?
1. New procedure for writing off non-depreciable property
What now
On this moment in accounting and tax accounting, write-off of non-depreciable property (working clothes, equipment, measuring instruments and other low-value objects).
According to standards tax accounting the cost of non-depreciable property must be included in the full amount at a time in material costs as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
In accounting, tools, inventory and other inventories are also written off at a time as they are put into operation. But for such material assets as overalls, special tool, equipment and special devices, a different write-off procedure is provided. If the service life of such assets does not exceed 12 months, then their value is immediately included in the costs. In other cases, it is repaid over the entire useful life, that is, either in proportion to the volume of output, or in another way - linear (clause 21 and clause 24 of the Methodological instructions approved by order of the Ministry of Finance of the Russian Federation No. 135n dated December 26, 2002) .
From January 1, 2015, a new version will come into effect, according to which companies are given the right to decide for themselves how to write off low-value items - at a time or over several periods. Those who choose the second option will determine the method of writing off items themselves. Thus, non-depreciable property can be reflected in tax accounting in the same way as in accounting: objects with a short service life can be written off immediately, and the rest - in proportion to the volume of output or in a straight-line manner.
2. Procedure for accounting for losses
What now
Companies that have suffered losses have tax and accounting discrepancies. According to the provisions of Chapter 25 of the Tax Code of the Russian Federation, dedicated to income tax, the tax base cannot be negative. At the same time, losses of the current tax period in general cases allowed to be transferred to the future for 10 years (Article 283 of the Tax Code of the Russian Federation).
For certain types of losses in current tax accounting, special rules. For example, with regard to losses incurred during the assignment of the right to claim a debt for a product, work or service, they are reflected in the following order. The first half of losses is included in non-operating expenses on the date of assignment of the right of claim, and the second - after 45 calendar days from the date of assignment (clause 2 of Article 279 of the Tax Code of the Russian Federation).
Accounting standards do not provide for any restrictions on the recognition of losses. This means that losses from any operations are taken into account in accounting in full at the time of their occurrence. AND financial results according to accounting data may be negative.
Starting from the new year, there will be a convergence of the write-off of losses in tax and accounting. First of all, the procedure for accounting for losses from the assignment of the right of claim in tax accounting will be adjusted. And according to the new edition of the Tax Code of the Russian Federation, which will come into force on January 1, 2015, all such losses in full will be allowed to be attributed to non-operating expenses at the time of assignment of the right of claim.
For other losses of other operations, everything will remain the same.
3. Cancellation of the amount difference in tax accounting
What now
Exchange rate and amount differences in accounting and tax accounting are taken into account differently.
In tax accounting, exchange differences occur when a supplier issues an invoice in a currency and the buyer pays that invoice in the same currency. The reason for the appearance of exchange rate differences is a change in the official exchange rate of the currency against the ruble (clause 11 of article 250 of the Tax Code of the Russian Federation and clause 5 of clause 1 of article 265 of the Tax Code of the Russian Federation).
Exchange differences at the time of payment must be reflected in tax accounting either on the last date of the reporting period or on the last date of the tax period - depending on what happened earlier. In this case, we focus on clause 8 of Article 271 (“”) and clause 10 of Article 272 (“”) of the Tax Code of the Russian Federation.
In tax accounting, there is also the concept of an amount difference, which arises when the supplier issues an invoice in foreign currency, and the buyer already pays this invoice in rubles. The reason for the appearance of the amount difference is the discrepancy between these two values (the first value is the cost of delivery, calculated in rubles at the exchange rate on the date of sale, and the second is the ruble amount of payment received from buyers) (clause 11 of article 250 of the Tax Code of the Russian Federation and clauses 5 clause 1 of article 265 of the Tax Code of the Russian Federation). Amount differences must be reflected in tax accounting at the time of payment.
If there was an advance payment, then the amount difference is reflected at the time of shipment (clause 7 of article 271 and clause 9 of article 272 of the Tax Code of the Russian Federation).
As of the last date of the reporting and tax period, the amount differences are not reflected.
In accounting there is only the concept of exchange rate differences, but it combines what in tax accounting is divided into exchange rate and amount differences. The exchange rate difference must be reflected at the time of payment and at the reporting date (PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”).
Amount and exchange rate differences in tax and accounting will be the same. Firstly, the concept of an amount difference will disappear from the Tax Code (clause 11.1 of Article 250 of the Tax Code of the Russian Federation, clause 5.1 of clause 1 of Article 265 of the Tax Code of the Russian Federation, clause 7 of Article 271 of the Tax Code of the Russian Federation and clause 9 of Article 272 of the Tax Code RF). Also, mention of the amount difference will be removed from the chapters Tax Code, dedicated to the simplified tax system and unified agricultural tax (cancellation of clause 3 of article 346.17 of the Tax Code of the Russian Federation and clause 3 of clause 5 of article 346.5 of the Tax Code of the Russian Federation). Secondly, the concept of exchange rate differences in tax accounting will expand and will begin to be applied in situations where an invoice is issued in foreign currency and paid in rubles.
That is, the previous total difference will turn into special case exchange rate difference. The definition of exchange rate differences in tax accounting will already coincide with the definition in accounting (amendments have been made to clause 11 of Article 250 of the Tax Code of the Russian Federation and to clause 5 of clause 1 of Article 265 of the Tax Code of the Russian Federation). Thirdly, in both types of accounting, the date for determining the exchange rate difference will be the moment of payment itself or the last date of the reporting or tax period (new edition of clause 8 of Article 271 of the Tax Code of the Russian Federation and clause 10 of Article 272 of the Tax Code of the Russian Federation).
As before, on the date of prepayment, exchange rate differences will not be reflected in either accounting or tax accounting.
4. Cancellation of the LIFO method in tax accounting
According to the current rules in tax accounting, there are four methods for assessing raw materials, materials, purchased goods, which are used when they are written off in production or upon sale (all of them are enshrined in clause 8 of Article 254 of the Tax Code of the Russian Federation and clause 3 of clause 1 of Article 268 Tax Code of the Russian Federation):
- At average cost,
- By unit cost of inventory or goods,
- Based on the cost of the first acquisitions (FIFO),
- Based on the cost of recent acquisitions (LIFO). From 2015 this method will be abolished.
Accounting provides three methods of assessment:
- At the cost of each unit,
- At average cost,
- At the cost of the first acquisition of inventories (FIFO). There is no such method as LIFO in accounting (clause 16 of PBU 5/01 “Accounting for inventories”).
As a result of the abolition of LIFO, the number of valuation methods in tax and accounting will be equal. Corresponding amendments will be made to the Tax Code of the Russian Federation.
TV channel "360" recalled the most memorable events of the year.
2015 is coming to an end: a lot has happened in 365 days. Some of them were forgotten immediately, others were discussed for months. TV channel "360" decided to recall the most memorable and important events of the passing year.
JANUARY
The agreement on the creation of the EAEU entered into force
On January 1, 2015, the treaty establishing the Eurasian Economic Union (EAEU) came into force. Its members are Russia, Belarus, Kazakhstan, Kyrgyzstan and Armenia. The EAEU pursues a unified policy in economic sectors, and also ensures freedom of movement of capital, goods and services. The Union was created to modernize and increase the competitiveness of the economies of the member countries and create conditions for improving the living standards of their population.
"Leviathan" was left without an Oscar
The focus of public attention in January was the film directed by Andrei Zvyagintsev “Leviathan”. The film about corruption and the problems of the Russian hinterland might not have been noticed, but the film was nominated for an Oscar. Only the lazy and dumb remained silent about Leviathan. The Oscar ultimately went to the Polish "Ida". But on January 12, Zvyagintsev’s film won the Golden Globe in the category Best movie in a foreign language."
On January 28, at the winter session of the Parliamentary Assembly of the Council of Europe (PACE), a resolution was adopted to suspend the right of the Russian delegation to vote and be represented in the PACE bureau and committees until April 2015. Russian representatives immediately responded to this step. The head of the Russian delegation, Alexei Pushkov, said that the country would stop participating in the assembly’s activities until the end of 2015, explaining that interaction with European countries is impossible under the conditions of sanctions. At the end of this year, restrictive measures against the Russian Federation were extended again, so it remains unknown whether Russia will return to PACE in the coming year.
The Russian Federation has been represented in the Parliamentary Assembly since 1996: then the country became a member of the Council of Europe. Russia has ratified more than 50 conventions international organization, including on human rights, the fight against terrorism and crime, legal cooperation, and pledged to bring its political system and legislation in accordance with European standards.
FEBRUARY
The Minsk agreements were concluded
On February 12, the Normandy Four negotiations ended. Russian President Vladimir Putin, German Chancellor Angela Merkel, French President Francois Hollande and Ukrainian President Petro Poroshenko discussed ways to resolve the armed conflict in the Donetsk and Lugansk republics for 16 hours. As a result of the negotiations, the second Minsk agreements were signed.
According to the document that everyone agreed to abide by, at 00:00 on February 15, a ceasefire regime was supposed to come into effect in the DPR and LPR. Both sides promised to withdraw heavy weapons within 14 days. And Ukraine had to carry out a constitutional reform and legislatively recognize the special status of certain regions of the Donetsk and Lugansk regions by the end of 2015.
Boris Nemtsov was shot dead in the center of Moscow
On February 27 at about 23:31 he was killed famous politician Boris Nemtsov. He was attacked in the very center of Moscow: killers shot the politician in the back on the Bolshoy Moskvoretsky Bridge near Vasilyevsky Spusk. The organizer of the murder, according to the testimony of the detained perpetrators, was an officer of the Sever battalion, Ruslan Mukhudinov. The investigation suspects that Mukhudinov promised those accused of the crime 25 million rubles for the death of the politician. The motives for the murder remained unknown.
MARCH
Russians were banned from traveling to Ukraine using internal passports
Since March 1, Russians have been banned from traveling to Ukraine using internal passports. Now citizens of the Russian Federation can enter the country if they have a foreign passport, service passport, diplomatic passport, flight certificate of an aircraft crew member or a sailor’s passport. Ukraine has decided on new rules in unilaterally. According to the country's Prime Minister Arseniy Yatsenyuk, they were introduced to strengthen control at the border between countries and “introduce European rules for crossing the state border, including by citizens of the Russian Federation.”
Russia withdrew from the CFE Treaty
On March 11, the Russian Federation withdrew from the Treaty on Conventional Armed Forces in Europe (CFE) and suspended participation in meetings of the Joint Consultative Group (JCG). Russia asked Belarus to represent its interests in the CCG. According to the head of the Russian delegation at the negotiations in Vienna on military security and arms control, Anton Mazur, this step did not mean that the Russian Federation was abandoning the dialogue on conventional arms control in Europe (COVE).
The dialogue on the future of COVE was stopped back in 2011 at the initiative of NATO countries. According to Mazur, participation in endless meetings of the JCG has become meaningless for the Russian Federation from a political point of view and costly from an economic point of view.
The CFE Treaty was signed in 1990 and the document came into force in 1992. The treaty was initially signed by 16 NATO countries and six Warsaw Pact member states. The CFE Treaty limited the size of armed forces and determined the number of weapons that countries could deploy in Europe.
Soyuz took astronauts to the ISS for a year
March 27 from the Baikonur Cosmodrome to the International space station(ISS) the manned Soyuz spacecraft set off. It delivered three cosmonauts to the ISS: Russians Gennady Padalka and Mikhail Kornienko and NASA astronaut Scott Kelly. The crew will conduct about 50 experiments in orbit.
Kelly and Kornienko will live in orbit for a year. The American astronaut will play a special role in the mission: using his example, scientists will study the negative impact of space on human genes. Kelly's twin brother, who remains on Earth, will help control the changes.
APRIL
Trawler" Far East"sank in the Sea of Okhotsk
On April 2, the trawler "Far East" crashed in the Sea of Okhotsk, 250 kilometers south of Magadan. As a result of the disaster, 56 people died, the fate of 13 is still unknown, 63 people managed to escape. The ship sank in 30 minutes. According to survivors, the wreck was reminiscent of the tragedy of the Titanic, which sank more than 100 years ago.
“Have you seen the Titanic? That’s how it all happened. People were being pulled down. The captain was screaming, calling for help. Everyone was screaming. I also screamed that I wanted to see my wife,” said sailor Evgeniy Vitrikus.
The Large Hadron Collider was launched for the first time in two years
On April 5, the Large Hadron Collider (LHC) was launched for the first time in two years. It was closed for repairs due to problems with the electrical network. Scientists are confident that in the near future the LHC will allow them to unravel the existence of “dark matter.”
The Large Hadron Collider is a charged particle accelerator designed to accelerate heavy ions and protons and study the results of their collisions. The LHC was built in an underground tunnel 27 kilometers long on the border of France and Switzerland. On July 4, 2012, physicists announced that they had discovered the Higgs boson using the LHC. Its existence confirmed the validity of the Standard Model of particle physics.
The Russians found the “white walls” of Memphis in Egypt
Russian archaeologists working in the vicinity of Cairo discovered fragments of a white wall during excavations. The finds turned out to be part of the fence of the city of Memphis, which was the capital Ancient Egypt at the beginning of the third millennium BC. In addition to fragments of walls, archaeologists found bronze items and the remains of stoves.
The Russians decided not to stop there and continue excavations to find other historical artifacts.
The European Parliament Committee approved the tightening of anti-Russian sanctions
On May 5, it became known that the European Parliament Committee on Foreign Affairs approved a resolution to tighten sanctions against Russia and provide defensive weapons to Ukraine. Restrictive measures were supposed to become stricter if the Russian Federation did not return Crimea to Ukraine and did not follow the Minsk agreements on a ceasefire in the Donbass.
According to deputies, the return of Crimea is “vitally important” for cooperation between Russia and the European Union. According to the document, EU countries had to intensify their defense capabilities due to Russian military preparations in the Black Sea and in the “annexed” Crimea.
The parade dedicated to the 70th anniversary of the Victory was held in Moscow
In 2015, Russia celebrated the 70th anniversary of the victory in the Great Patriotic War Patriotic War. Large-scale events were held in Moscow in honor of the anniversary. On May 9, about 200 units took part in the parade on Red Square military equipment and more than 15 thousand people. The event became one of the largest in modern Russian history.
Participated in the parade the latest designs equipment - a tank on the platform "Armata", "Boomerang", "Kurganets" and a self-propelled artillery howitzer "Coalition-SV". The air part of the event was opened by the Tu-160 missile-carrying bomber. In total, more than 140 helicopters and airplanes flew over the capital on the holiday.
Team Canada defeated Russia at the World Hockey Championship
On May 17, the Canadian team defeated Russia and won the world hockey title. The final match in the Czech Republic ended with a score of 6:1. Canada became the world champion in hockey for the 25th time.
After the USA semi-final match, many Russians began to hope for the victory of the domestic team: the game ended with a score of 4:0, largely thanks to the skill of goalkeeper Sergei Bobrovsky. In the final, the Russians were unable to retain the championship title, which was won in Minsk at the 2014 World Cup.
Senior FIFA officials arrested
At the end of May, a major corruption scandal occurred in the International Football Federation (FIFA). On May 27, on the eve of the FIFA Congress, Swiss police arrested high-ranking members of the association: Vice President Jeffrey Webb, former head of the South American Football Confederation Eugenio Figueredo, head of the Venezuelan Football Federation Rafael Esquivel, former president Brazilian Football Confederation Jose Maria Marina. A total of 14 people were detained. At the same time, American police searched the headquarters of the Confederation of North, Central American and Caribbean Football (CONCACAF) in the United States.
FIFA officials are suspected of money laundering and criminal negligence. Corrupt practices include the allocation of World Cup venues, as well as advertising and broadcast rights. According to the indictment, members of the association are suspected of bribes amounting to more than $150 million.
JULY
State Duma elections were postponed to September 2016
On July 3, State Duma deputies in the second and third readings adopted a bill to postpone parliamentary elections from December 4 to the third Sunday of September 2016. 102 deputies voted “against” the decision, 339 people voted “for”. The leaders of United Russia, A Just Russia, the Liberal Democratic Party and State Duma Speaker Sergei Naryshkin proposed postponing the election date. If amendments to the articles of the federal law are approved by the Federation Council and signed by Russian President Vladimir Putin, then elections will be held in September and after 2016.
IOC members chose the capital of the winter Olympic Games 2022
The capital of the 2022 Winter Paralympic and Olympic Games is Beijing (PRC). The corresponding decision was made by members of the International Olympic Committee (IOC). Beijing's main rival was Alma-Ata (Kazakhstan). According to the voting results, the capital of the People's Republic of China received 44 votes, 40 people voted for Alma-Ata, and one IOC member abstained. Previously, Stockholm (Sweden), Oslo (Norway), Lviv (Ukraine) and Krakow (Poland) dropped out of the competition for the title of the capital of the Olympic Games.
AUGUST
Russia and France terminated the Mistral contract
On the evening of August 5, the Kremlin press service reported that France transferred to Russia funds paid to the Russian Federation under a contract for the supply of two Mistral-class helicopter carrier ships back in 2011. The decision to terminate the contract for their construction was made by French President Francois Hollande and Russian President Vladimir Putin.
French state defense company DCNS, which builds warships, and Rosoboronexport signed a contract to build the Mistrals in June 2011. In 2014, when the EU decided to impose sanctions against Russia, Paris froze the supply of helicopter carriers. The cost of the contract for the construction of the Mistrals was 1.2 billion euros.
Sanctioned products in the Russian Federation began to be crushed by tractors
On August 6, a law began to work in Russia on the elimination of sanctioned products by “any accessible ways"On the very first day, press secretary of Rosselkhoznadzor Yulia Melano reported that in Belgorod 10 tons of cheese would first be crushed with a roller and then buried. Videos appeared on the Internet showing chickens, geese, cheeses, tomatoes, peaches and other products being crushed by huge tractors In Moscow and the Moscow region they approached the matter a little more rationally: they decided to process the sanctioned meat into flour for animal feed.
More than 250 thousand Russians spoke out against the destruction of fresh food. They signed a petition asking them to donate food to those in need. However, in response, the press secretary of the Russian President Dmitry Peskov stated that the decree is mandatory for execution. In just nine days, 900 tons of sanctioned products were destroyed in Russia.
SEPTEMBER
Kotelniki metro station opened in Moscow
On September 21, Governor of the Moscow Region Andrei Vorobyov and Mayor of the capital Sergei Sobyanin opened a new metro station "Kotelniki" on the Tagansko-Krasnopresnenskaya line. The facility will improve transport accessibility: according to preliminary data, about 140 thousand people will use the new station per day.
Construction of Kotelniki began in 2012. One of the station's lobbies is located on the territory of the capital and overlooks Novoryazanskoye Highway, Marshal Poluboyarov and Privolnaya streets. Through the second exit you can enter the territory of Kotelniki near Moscow. The station should relieve pressure on the Zhulebino and Vykhino stops on the Tagasnko-Krasnopresnenskaya line.
Russia began striking ISIS positions in Syria
On September 30, the Federation Council allowed the President of the Russian Federation to use Russian troops Abroad. On the same day, the country's air forces began to participate in military operation in Syria. The first airstrike was carried out on militant positions near the city of Holmes, which is located in the west of the country. Russian Aerospace Forces bomb ammunition and weapons depots, military equipment, vehicles, control points and communication centers of the Islamic State militants (the activities of the terrorist organization are prohibited on the territory of the Russian Federation). Videos of new airstrikes regularly appeared on the official Facebook and Instagram of the Russian Ministry of Defense.
OCTOBER
Russia and Ukraine stopped direct flights
On October 25, Russia and Ukraine suspended direct flights between the countries. This happened after on September 16, the Ukrainian authorities imposed sanctions on 25 Russian carriers that flew to Crimea. The country's authorities also banned transit for Russian companies. In response, the Russian Federation took mirror measures, closing the sky to Ukrainian carriers.
Transaero Airlines ceased to exist
On October 26, the Transaero airline, which offered international and domestic flights on the market, ceased to exist. low prices. The Federal Air Transport Agency has canceled the operator's certificate of Transaero. The airline transferred 56 routes to Aeroflot for a year.
The company's debts amounted to more than 250 billion rubles. In September, Aeroflot was going to buy Transaero for a symbolic sum, one ruble, but the deal fell through. Later it became known that the S7 group could buy 51% of the carrier’s shares. However, co-owner of the company Vladislav Filev withdrew from the deal due to unresolved legal claims against Transaero: a significant part of the carrier’s shares are pledged to VTB and other creditor banks.
A businessman shot four people in the Moscow region
On October 19, a series of high-profile murders occurred in the Moscow region. Businessman Amiran Georgadze carried a weapon into the Krasnogorsk district administration building, where he shot and killed the deputy head of the municipal administration, Yuri Karaulov, and the head of the Krasnogorsk Electric Network, Georgy Kotlyarenko. Georgadze also killed his business partner and an employee of the Moskovsky Komsomolets newspaper, who wanted to help the entrepreneur, thinking that he felt ill.
The reasons for Georgadze’s action remained unknown: versions were put forward that he had failed due to debts, or that he demanded $20 million from the murdered officials to get out of business. Georgadze’s son said that he does not know that someone took away the man’s business. He had not heard about the 20 million dollars that his father allegedly demanded from officials.
The businessman’s body was discovered on October 23 in a house not far from the residence of the head of the Krasnogorsk district administration, Boris Rasskazov. According to investigative committee, the killer had two Makarov pistols in his hands. The weapon used to commit the murder was stolen in the 90s from the Izhevsk plant. According to preliminary data, the man shot himself on the day of the murders - October 19.
AirplaneAirbusA321 crashed over Sinai: 224 people were killed
On the morning of October 31, a Russian aircraft A321 "", flying on the route Sharm el-Sheikh - St. Petersburg, crashed in Sinai. The Investigative Committee of the Russian Federation opened a criminal case under Article 263 of the Criminal Code of the Russian Federation (“Violation of traffic safety rules and operation of air transport”). The plane crash killed all 224 people on board.
Decoding the data from the plane's "black box" did not help determine the cause of the crash. His data suggests that throughout the entire 20 minutes of the flight, the systems worked properly, and the airliner almost reached the specified altitude. However, then a certain event occurred, after which the operation of all aircraft systems was suddenly interrupted.
On November 17, FSB Director Alexander Bortnikov said that the A321 plane crashed due to a bomb explosion on board. The power of the homemade explosive device was up to one kilogram of TNT.
NOVEMBER
130 people died due to terrorist attacks in Paris
On the evening of November 13, several groups of terrorists carried out six attacks in various parts of Paris (France). Almost simultaneously, visitors to several cafes and restaurants were shot, explosions occurred near the Stade de France stadium, where a friendly match between the German and French national teams was taking place, a suicide bomber blew himself up on Voltaire Boulevard, and several terrorists took 100 people hostage in concert hall"Bataclan". As of November 20, the attacks had killed 130 people and injured more than 350, with about 100 of them in critical condition.
In terms of the number of victims, these terrorist attacks were among the largest in the history of France. A state of emergency was introduced in the country for the first time since 2005. The attacks were not carried out in tourist areas, but in an ordinary area of Paris, when people were relaxing after working week. Most of the dead were young people between 20 and 30 years old.
Turkish Air Force shot down Russian Su-24M bomber
On November 24, a Turkish Air Force fighter shot down a Russian Su-24M bomber. Ankara said that the Russian plane violated the country's airspace near the border with Syria. The Russian Ministry of Defense reported that the Su-24M did not fly into Turkish territory. Russian President Vladimir Putin said the attack was a “stab in the back” of the Russian Federation. The crew of the plane was able to eject, but its commander Oleg Peshkov was killed from the ground.
On November 28, Putin signed a decree prohibiting the hiring of workers who are Turkish citizens. It will come into force on January 1, 2016. Starting next year, the visa-free agreement with the country will no longer apply. There will also be a ban on the import of certain goods from Turkey.
DECEMBER
The EU extended sanctions against Russia
On December 21, the Council of the European Union officially extended the sanctions against Russia for six months, until July 31, 2016. The duration of restrictive measures has been increased since the Minsk agreements will not be fully implemented by December 31, 2015. The composition of the sanctions list will not be changed: restrictive measures are directed against about 200 companies and people representing Donbass and Russia.
Technopark metro station opened in Moscow
On December 28, a new Technopark station of the Zamoskvoretskaya line of the capital’s subway opened in Moscow. Now there are 198 stations in the Moscow metro, 22 of them are located on the “green” line. The Technopark was built between the operating Kolomenskaya and Avtozavodskaya stations. The facility was built on an existing line without stopping trains; work began at the end of 2013. Technopark will serve about 20 thousand people per hour. On the basis of this station they are going to create a transport hub (TPU).
The dollar reached its 2015 high
On December 28, the dollar reached its 2015 high. As of 13:15, on the Moscow Exchange the American currency rose in price by 1 ruble 66 kopecks and was trading at 72 rubles 35 kopecks. The euro increased in price by 1 ruble 90 kopecks to 79 rubles 44 kopecks. The dollar exceeded the 72 ruble mark for the first time in a year. The euro has reached new highs over the past four months.
Nina Pogorelova
The second phase of the waxing Moon is characterized by emotional and energetic upsurge. During this period, everyone feels an unprecedented surge of strength and energy, causing a desire to implement grandiose projects and plans.
During the second phase of the waxing Moon, it is worth starting the implementation of important business projects and negotiations, since the probability of success is very high. It is also a good time to change your job or even your field of activity.
Before the Full Moon, luck and fortune increase, so you can make deals, sign contracts, and invest money. Time is also favorable to spending finances - purchases and investments will be successful, debts will be repaid.
Communication in the second phase of the Moon will not bring unpleasant situations in the form of conflicts or quarrels. A good time for holding events and meetings, both with family and friends, and with business partners. Acquaintances and dates that occurred during the current period will bring a lot of positive emotions and will improve relationships.
IN last days Before the Full Moon, you should not take care of your skin or plan medical procedures. Now wounds are healing quickly, but scars may remain, so it is recommended to postpone cleansing and peeling until the waning moon.
Physical activity is now increased, so intense sports and other physical activities will not be amiss. There are no restrictions on food, drinks and sex.
During the second phase of the waxing moon, an exacerbation of viral and infectious diseases, decreased immunity due to stress.
Positive influence of the second phase of the waxing Moon:
- increased activity of the waxing Moon will have a positive effect on work matters and projects;
- the time is right for implementing major plans and changes;
- in the last days of the waxing Moon, you can invest and spend money - investments will be profitable, and purchases will be successful;
- a suitable period for communication, making acquaintances and business connections;
- events with family and friends will be a great success and promise strengthening family ties;
- The activity of the Moon will have a positive effect on lovers of physical activity and sports.
Negative influence of the second phase of the waxing Moon:
- During the second phase, cosmetic procedures that cause skin damage - peeling, cleansing, depilation - are not recommended;
- Surgical interventions and stressful situations are unfavorable for the waxing Moon, which can provoke a decrease in immunity and the occurrence of infectious diseases.
Moon in Gemini
Falling under the influence of the sign Gemini, the Moon extends to all people the main features of this air sign, known for its sharp mind, sociability, inconstancy, easy-going attitude to life and active character. The duality inherent in Gemini manifests itself in changing life principles and priorities, as well as in the need to do several things at the same time. The Moon in Gemini has a great influence on interaction with others, intellectual activity, financial transactions and decision making. However, during the period of Gemini dominance, you need to be careful about your plans and intentions - as a rule, they require deep revision in calmer times.
The influence of the lunar day
12 lunar day
Activities both at work and at home will not be successful and it is better to avoid them altogether. If this is not possible, then it is best to deal with the most insignificant and unimportant issues of work or life. You shouldn’t even start conversations with colleagues or management today.
This lunar period is not suitable for financial expenses and investments - debts are unlikely to be repaid, the business may go bankrupt, and purchases will turn out to be unsuccessful and unnecessary expenses.
The optimal solution for the 12th lunar day There will be communication with family and friends. Today family holidays and gatherings are great. Great time for a romantic date with your significant other.
Today is a good time to do some small things physical activity, walks. There are no contraindications in food, but it is still better to refrain from overeating. A suitable day for sexual relations.
Influence of the day of the week
Jupiter is responsible for everything that happens in the human body on Thursday. Today, awakening of appetite can lead to disorders of the digestive tract and uncontrolled weight gain. To protect yourself from negative consequences It is recommended to limit yourself in eating spicy, fatty, starchy foods.
Jupiter symbolizes solidity and justice. The day is suitable for new beginnings, going to different government agencies, restoring the truthfulness of anything.
How the Moon influences the planning of new affairs on Thursday
It's customary to start on Thursday big projects in all areas of life. It is best to work in a company, since Jupiter will not appreciate the work of one person. On this day you can talk with your boss or change your occupation. If a person's knowledge is deep, on Thursday he will easily receive a new respectable position in the company.
It is advisable to dedicate this day to your family. When communicating with loved ones, try to be on guard and not allow Jupiter’s irritability to penetrate into the unfolding conflict. There is a risk of receiving strong grievances and breaking the relationship for a long time.
The influence of the Moon on the human body on Thursday
This lunar day affects the digestive tract - appetite increases along with a slowdown in metabolism. It is especially dangerous for people with fatty complications; others can suddenly gain weight. Regardless of the current relationship between height and weight, all people are advised to limit themselves in the consumption of starchy, flour, spicy, and fatty foods.
Starting from the new year, 300 normative and legal acts adopted to date will come into force. Among the innovations, one can highlight the increase in state duties for legally committed meaningful action, the introduction of a trade tax and an increase in property tax for individuals, as well as a change pension system Russia (thus, the size of the insurance pension will depend on the amount of points accumulated for the insurance period, as well as on the age of retirement).
No less important is the creation of a free economic zone in Crimea. A free customs zone is being established in the territories of the Republic of Crimea and the city of Sevastopol, which will be applied for 25 years special regime taxation, implementation of state and municipal control, attraction of foreign labor, entry and stay of tourists, as well as the functioning of seaports.
The change in the procedure for calculating insurance pensions provides that from January 1, 2015, only citizens who have paid insurance premiums for six years or more. Until this point, the minimum insurance period is five years. In the future, the duration of the insurance period required to assign a minimum pension will increase annually by one year until it reaches a maximum period of 15 years. The size of the pension depends on the amount of points accumulated during the insurance period, the cost of which will be determined annually by the Pension Fund, as well as on the age at which the citizen applies for a pension: the later, the higher the pension will be. Pensioners receiving labor pensions will be transferred to the above procedure for calculating pensions in points from January 1, 2015. At the same time, the amount of the insurance pension determined according to the new rules cannot be lower for them than what they received previously. The mechanism for indexing pensions to the level of price increases is also preserved. Funded pensions are separated from insurance ones and allocated to independent species pensions.
Find out what other important regulations will come into force on January 1, 2015 from our infographic.
Click on the picture to enlarge
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