Types of business 

Boarding. Changes in the Tax Code of the Russian Federation: debts of organizations on taxes and contributions will be collected from individuals 401 Federal Law dated November 30

Previously, only debtors were responsible for company property to the tax authorities. In addition, the Federal Tax Service could request funds from affiliated organizations through the court. But, after recent amendments to the Tax Code, namely Article 45, third parties may be involved in paying the debt. In this case, responsibility for property lies primarily with the chief accountant, director, shareholders, etc. Let’s take a closer look at what the new Law 401 says regarding liability for the property of a bankrupt company and what other changes have been adopted.

Federal Law No. 401 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was adopted by the State Duma on November 18, 2016 and was approved by the Federal Council 11 days later in the same year. The signing of the legislative act by the President took place on November 30 of the same year. The law regulates the introduction of adjustments to the Tax Code, its first and second parts.

The law includes 13 articles. The first two articles introduced amendments to the first and second parts of the Tax Code, regulating liability for the property of a bankrupt company. The remaining articles modified another 10 legal acts.

Due to the recent adoption of the law, it did not have time to undergo changes. There are currently no new editions.

Last changes

Federal Law No. 401 came into force on November 30, 2016. It is valid for only 9 months and during this time it has not been subject to adjustments. Let's look at more significant changes made to the Tax Code.

According to the property liability law, changes were made to the provisions about income tax . From 2017 to 2020, the limitation will be that the total amount of past losses must not exceed 50% of the tax base. From 2021, losses will be recognized in full. The ten-year limit on loss carrybacks was to be repealed. The amount of losses received by corporate group members was limited by 50%. Also, until 2020, the proportion of income tax distribution between the federal and regional budgets was adjusted by 3% to 17%. A doubtful debt is a debt that exceeds the counter-obligation to the counterparty.

The area has also undergone adjustments VAT under property liability law. Payment of VAT occurs by submitting an application and available guarantors. This person must be a Russian legal entity that has no debts, and the amount of VAT, etc. paid to them is more than 7 billion rubles over three years. Also, until 2030, a 0% VAT rate has been established for the transportation of citizens and luggage by rail across Russia. Organizations that are not banking institutions are not subject to taxation when carrying out operations to issue guarantees. Now taxpayers are required to restore VAT for previously received subsidies from regional and local budgets.

According to the property liability law, changes have been made to the area property tax and land tax . Starting from January 1, 2017, constituent entities of Russia have the opportunity to establish benefits on their territory in relation to movable property. The property should have been registered on January 1, 2013. Failure to use this right will end the benefit from 2018.

According to the new rules, affiliated individuals will also be responsible for the property of a company that does not have the funds to pay tax debts. The connection to legal entities has disappeared. Let us consider in more detail below who is ultimately responsible for the company’s property.

Who is responsible for the company's debts?

Federal Law No. 401 answered the main question - the chief accountant or director will be responsible for the debts of companies. According to the changes made, it was determined that an affiliated individual will be responsible for the company's tax debt. In the Tax Code, the person responsible for responsibility is article 45.

This means that during legal proceedings, tax authorities will be able to collect the debt not only from the debtor. The tax authorities may target the debtor's relatives, as well as the chief accountant, financial director and other persons who are in one way or another responsible for the company's property - they managed assets and dealt with funds.

In practice, responsibility for the company’s property lies with almost any person belonging to this company - primarily the director or chief accountant. If a company has a debt of more than 5 million rubles, the tax office will collect this amount through the court.

Download text FZ-401

You can download the law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” at.

The commented Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Federal Law No. 401-FZ) introduced a significant number of innovations into the legislation. We will highlight the most important changes that may affect the activities of budgetary institutions.

Fulfillment of the obligation to pay taxes, fees, and insurance premiums. By virtue of Art. 45 of the Tax Code of the Russian Federation, the taxpayer is obliged to independently fulfill the obligation to pay tax. This obligation must be fulfilled within the period established by the legislation on taxes and fees.

Based on this provision, in order to properly fulfill the obligation to pay tax, the taxpayer independently, that is, on his own behalf and at his own expense, pays the appropriate amount to the budget. Moreover, the fact that the obligation to pay tax is recognized as fulfilled is not affected by the form in which funds are paid - non-cash or cash; it is important that from the submitted payment documents it can be clearly established that the corresponding amount of tax was paid by this taxpayer and precisely at the expense of his own funds. A different interpretation of the concept of “independent fulfillment by the taxpayer of his obligation to pay tax” would lead to the impossibility of unambiguously personifying the funds from which the tax is paid, and to unacceptable interference of third parties in the process of paying tax by the payer, which would not only impede effective tax control over compliance each taxpayer of his obligation to pay tax, but would also create an advantageous situation for unscrupulous taxpayers to evade the legal obligation to pay taxes by not reflecting incoming income in their bank account (Definition of the Constitutional Court of the Russian Federation of January 22, 2004 No. 41-O “On refusal to accept for consideration complaints of the open joint-stock company "Sibirsky Tyazhpromelektroproekt" and citizen Galina Mikhailovna Tarasova about the violation of constitutional rights and freedoms by the first paragraph of paragraph 1 of Article 45 of the Tax Code of the Russian Federation).

The foregoing fully applies to the process of transfer by tax agents of the amounts of taxes withheld by them to the budget. The independence of their fulfillment of this obligation consists in taking actions to transfer taxes to the budget on their own behalf and at the expense of the funds that they withheld from the amounts of payments made.

In order to improve the conditions for fulfilling the obligation to pay taxes, Federal Law No. 401-FZ provides for the possibility of paying taxes for taxpayers by third parties. In this case, these persons will not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer.

We note that in accordance with the additions made to clause 5 of Art. 208 of the Tax Code of the Russian Federation, amounts of taxes (fees, insurance premiums, penalties, fines) paid for a taxpayer by another individual are not recognized as the latter’s income. A taxpayer for whom taxes (fees, insurance contributions) have been paid will incur a debt to another person, the costs of repayment of which he has the right to include as part of tax expenses.

Federal Law No. 401-FZ has added to the list of grounds on which the obligation to pay tax is considered fulfilled. According to the new edition of paragraph 3 of Art. 45 of the Tax Code of the Russian Federation, such an obligation is considered fulfilled, including from the day of presentation to the bank of an order to transfer funds to the budget system of the Russian Federation to the appropriate account of the Federal Treasury from the taxpayer’s account or from another person’s bank account if there is a sufficient cash balance on it on the day of payment on account of compensation for damage caused to the budget system of the Russian Federation as a result of crimes for the commission of Art. 198 – 199.2 of the Criminal Code of the Russian Federation provides for criminal liability. In this case, the offset of the amount of these funds towards the fulfillment of the obligation to pay tax is carried out in the manner established by the federal executive body authorized for control and supervision in the field of taxes and fees.

Note that Federal Law No. 401-FZ clarifies: the rules provided for in Art. 45 of the Tax Code of the Russian Federation, also apply to insurance premiums and apply to their payers, taking into account the fact that clarification of payment regarding the amount of contributions for compulsory pension insurance is not made if, according to the territorial body of the Pension Fund of the Russian Federation, information about this amount is recorded in the individual personal account of the insured person in accordance with the legislation of the Russian Federation on individual (personalized) accounting in the compulsory pension insurance system.

Penya. The changes introduced by Federal Law No. 401-FZ are aimed at increasing the efficiency of the use of penalties in tax legal relations, which by their legal nature are of a compensatory nature and are payable in case of violation of the deadlines established by the legislation on taxes and fees for payment of taxes, fees and insurance premiums, reduction arrears in payment of these payments and ensuring the sustainable generation of budget revenues of the budget system of the Russian Federation, necessary for the fulfillment of expenditure obligations of the Russian Federation, constituent entities of the Russian Federation and municipalities.

Let us recall that a penalty is recognized as the amount of money established by the Tax Code, which the taxpayer must pay in the event of payment of due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than those provided for by the legislation on taxes and fees deadlines (Article 75 of the Tax Code of the Russian Federation).

The amount of the corresponding penalties is paid in addition to the amounts of tax due and regardless of the application of other measures to ensure the fulfillment of the obligation to pay tax, as well as measures of liability for violation of legislation on taxes and fees.

The penalty is accrued for each calendar day of delay in fulfilling the obligation to pay the tax, starting from the tax payment day following the tax payment established by the legislation on taxes and fees.

The amount of the penalty is determined as a percentage of the unpaid tax amount. In this case, the interest rate of the penalty is taken equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

Federal Law No. 401-FZ provides for maintaining the current interest rate of penalties for individuals and individual entrepreneurs and increasing its size for organizations. So, starting from 10/01/2017, the interest rate of penalties for organizations will be taken equal to:

  • for delay in fulfilling the obligation to pay tax for a period of up to 30 calendar days (inclusive) - 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time;
  • for delay in fulfilling the obligation to pay tax for a period of more than 30 calendar days - 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for the period up to 30 calendar days (inclusive) of such delay, and 1/150 of the refinancing rate of the Central Bank of the Russian Federation, valid for the period starting from the 31st th calendar day of such delay.

The procedure for registering and deregistering organizations and individuals. Taxpayer identification number. Let us remind you that on January 1, 2017, clause 3.4 of Art. 23 of the Tax Code of the Russian Federation, establishing the obligations of contribution payers. One of these obligations is the requirement to inform the tax authority at the location of the Russian organization - the payer of insurance premiums about the vesting of a separate division (including a branch, representative office) created on the territory of the Russian Federation with the authority to accrue payments and rewards in favor of individuals within one month from the day of vesting him with the relevant powers.

According to the amendments to Art. 84 of the Tax Code of the Russian Federation, information on the vesting of separate divisions (including branches, representative offices) of a Russian organization established on the territory of the Russian Federation with powers (on deprivation of powers) to accrue payments and other remuneration in favor of individuals is subject to accounting by the tax authorities at the location of such divisions (including branches, representative offices) on the basis of messages submitted by the Russian organization in accordance with paragraphs. 7 clause 3.4 art. 23 Tax Code of the Russian Federation.

Desk tax audit. Based on clause 7 of Art. 88 of the Tax Code of the Russian Federation, during a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, except for those established by the Tax Code. Federal Law No. 401-FZ Art. 88 of the Tax Code of the Russian Federation has been supplemented with clause 8.6, according to which tax authorities will have the right to request from insurance premium payers, as part of a desk audit of the calculation of insurance premiums, information or documents confirming the validity of reflecting amounts not subject to contributions and the application of reduced contribution rates.

Let us remind you that amounts not subject to insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation, and the procedure for applying reduced rates of insurance premiums is in Art. 427 Tax Code of the Russian Federation.

Pre-trial procedure for appealing acts and decisions of tax authorities. The Tax Code establishes a mandatory pre-trial procedure for resolving tax disputes, which was developed taking into account many years of practice in resolving disputes and allows you to quickly and effectively resolve disagreements with the tax authority without resorting to court proceedings, which also helps the payer avoid costs. This procedure will also apply to insurance premiums. For this purpose, Art. 138 of the Tax Code of the Russian Federation a number of clarifying changes have been made.

Value added tax. Federal Law No. 401-FZ expanded the list of transactions not subject to taxation. Such operations now include:

  • services for the sale by foreign entities of the rights to host the FIA ​​Formula 1 World Championship, including the right to popularize the event and the right to call the event of the Russian stage of the said championship the “FIA Formula 1 World Championship”;
  • advertising services sold by the organization that acquired the above rights on the territory of the facility “Track for holding Formula 1 road racing in the Imeretinskaya Lowland and infrastructure facilities that ensure its functioning” in Sochi;
  • operations for the issuance of sureties (guarantees) by a taxpayer who is not a bank.

In addition, Federal Law No. 401-FZ determines that services for the transportation of passengers and luggage by public railway transport in long-distance traffic will be taxed at a tax rate of 0% from 01/01/2017.

Clause 3 of Art. 170 of the Tax Code of the Russian Federation establishes cases when a taxpayer needs to restore tax amounts accepted for deduction on goods (work, services), including fixed assets and intangible assets. So, in accordance with paragraphs. 6 clause 3 art. 170, if subsidies from the federal budget are allocated to reimburse costs associated with payment for purchased goods (work, services), taking into account VAT and the costs of paying this tax when importing goods into the territory of the Russian Federation, the amount of value added tax accepted for deduction by the taxpayer for goods (works, services), including fixed assets and intangible assets, property rights, in the manner prescribed by the Tax Code, are subject to restoration.

At the same time, in relation to subsidies allocated from other budgets of the budget system to reimburse the above costs, the norm of paragraphs. 6 clause 3 art. 170 does not apply.

According to the provisions of Art. 41 of the Budget Code of the Russian Federation, subsidies provided from the federal budget to the budget of a constituent entity of the Russian Federation are considered gratuitous receipts and are a source of income for the budget of a constituent entity of the Russian Federation. In this case, a subsidy received by a taxpayer from the budget of a constituent entity of the Russian Federation, the source of financial support for which was targeted interbudgetary transfers from the federal budget, cannot be considered as provided from the federal budget. In this regard, for such subsidies the norm of paragraphs. 6 clause 3 art. 170 of the Tax Code of the Russian Federation does not apply.

According to the new edition of paragraphs. 6 clause 3 art. 170 it is necessary to restore VAT if the taxpayer, in accordance with the legislation of the Russian Federation, receives subsidies from the budgets of the budget system of the Russian Federation for reimbursement of costs (including tax) associated with payment for purchased goods (work, services), taking into account tax, as well as for reimbursement of expenses for paying tax when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.

This edition comes into force on 07/01/2017. Thus, from this date, it is necessary to restore VAT if the taxpayer receives subsidies for reimbursement of costs (including tax) associated with payment for purchased goods (work, services), taking into account tax, as well as for reimbursement of costs for paying tax when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, from any budget (federal, regional or local).

Tax amounts are subject to restoration in the amount previously accepted for deduction.

Tax amounts subject to restoration in accordance with paragraphs. 6 clause 3 art. 170 are not included in the cost of the specified goods (works, services), but are taken into account as part of other expenses in accordance with Art. 264 Tax Code of the Russian Federation.

Reinstatement of tax amounts is carried out in the tax period in which the amounts of the provided subsidies were received.

Personal income tax. Federal Law No. 401-FZ expanded the list of income not subject to taxation (exempt from it). This income will also include:

1) income in cash and (or) in kind received from official organizers or on the basis of decisions of state authorities and local governments at the expense of the relevant budgets no later than the year following the year of the competition, by Russian athletes:

  • based on the results of performances at open all-Russian sports competitions in sports included in the program of the XV Paralympic Summer Games 2016 in Rio de Janeiro (Brazil), as well as coaches and specialists who provided training for these athletes;
  • based on the results of international competitions at which selection was carried out for the XV Paralympic Summer Games 2016 in Rio de Janeiro (Brazil), as well as coaches and specialists who provided training for these athletes;

2) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for deputies of the State Duma;

3) income in the form of payments (remunerations) received by individuals who are not individual entrepreneurs from individuals for providing them with the following services for personal, household and (or) other similar needs:

  • for the supervision and care of children, sick persons, persons over 80 years of age, and other persons in need of constant outside care according to the conclusion of a medical organization;
  • on tutoring;
  • cleaning of residential premises, housekeeping.

The law of a constituent entity of the Russian Federation may establish other types of services for personal, household and (or) other similar needs, income from the provision of which is exempt from taxation. At the same time, these provisions apply to individuals who notified the tax authority in accordance with clause 7.3 of Art. 83 of the Tax Code of the Russian Federation and not involving hired workers to provide these services.

In addition, it is clarified that for the purposes of calculating and paying personal income tax, income in the form of taxes, fees, insurance premiums, penalties, fines paid in accordance with the provisions of the Tax Code for a taxpayer by another individual is also not recognized.

Income tax. From January 1, 2017, the list of income not taken into account when determining the tax base for corporate income tax has been expanded. Such income, in particular, includes the cost of services specified in paragraphs. 6 clause 4 art. 105.14 Tax Code of the Russian Federation. Let us recall that in paragraph 4 of Art. 105.14 provides a list of transactions between related parties that are not recognized as controlled, even if they meet the criteria established by paragraphs 1 - 3 of this article. Federal Law No. 401-FZ supplemented this list with two more types of transactions:

  • for the provision of guarantees (guarantees) in the event that all parties to such a transaction are Russian organizations, but not banks (clause 6, clause 4, article 105.14);
  • for the provision of interest-free loans between related parties, the place of registration or place of residence of all parties and beneficiaries of which is the Russian Federation (clause 7, clause 4, article 105.14).

In addition, Federal Law No. 401-FZ clarifies the concept of doubtful debt. According to paragraph 1 of Art. 266 of the Tax Code of the Russian Federation, any debt to the taxpayer arising in connection with the sale of goods, performance of work, provision of services is recognized as such, if this debt is not repaid within the time period established by the agreement and is not secured by a pledge, surety, or bank guarantee.

The amount of the reserve for doubtful debts is determined based on the results of the inventory of receivables carried out on the last day of the reporting (tax) period and is calculated in accordance with clause 4 of Art. 266.

Chapter 25 of the Tax Code of the Russian Federation considers doubtful debt as any overdue and unsecured receivables.

At the same time, according to the norm of Art. 410 of the Civil Code of the Russian Federation, the obligation is terminated in whole or in part by offsetting a counterclaim of a similar nature, the deadline for which has arrived or is not specified or is determined by the moment of demand. For offset, a statement from one party is sufficient.

Thus, overdue and unsecured receivables, if the taxpayer has overdue accounts payable to the same counterparty, cannot be recognized as a doubtful debt due to the taxpayer’s ability to unilaterally offset counter obligations.

That is, if there is a right to offset, the disputed debt cannot be taken into account when forming a reserve (Letter of the Federal Tax Service of the Russian Federation dated January 16, 2012 No. ED-4-3/269@).

Federal Law No. 401-FZ clarifies that if a taxpayer has a counter-obligation to a counterparty (accounts payable), doubtful debt is recognized as the corresponding debt to the taxpayer to the extent that exceeds the taxpayer's accounts payable to this counterparty.

Some changes affected the procedure for transferring losses to the future. In particular, Federal Law No. 401-FZ abolished the temporary restriction (ten years following the tax period in which the loss was incurred) on the transfer of such losses. That is, the amount of loss can be transferred to all subsequent years, and not just for ten years, as now.

We also note the introduction of restrictions on the transfer of losses to reporting (tax) periods from January 1, 2017 to December 31, 2020. During the specified periods, the tax base for the tax for the current reporting (tax) period, calculated in accordance with Art. 274 of the Tax Code of the Russian Federation (with the exception of the tax base to which the tax rates established by clauses 1.2, 1.5, 1.5-1, 1.7, 1.8, 1.10 of Article 284 and clauses 6 and 7 of Article 288.1 of the Tax Code of the Russian Federation are applied), cannot be reduced by the amount of losses received in previous tax periods by more than 50%.

The above provisions apply to losses received by taxpayers for tax periods starting from January 1, 2007.

It is also worth noting the change in the procedure for paying corporate income tax. According to the changes made in 2017–2020, the federal budget should be credited with the amount of tax calculated at a rate of 3% (instead of 2%), and the regional budget should be credited with 17% (instead of 18% in 2016).

In addition, during the specified period, the tax rate subject to credit to the budgets of the constituent entities of the Russian Federation may be reduced by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. Moreover, the specified tax rate cannot be lower than 12.5% ​​(instead of 13.5% in 2016).

Insurance premiums. According to Art. 431 of the Tax Code of the Russian Federation during the billing period, based on the results of each calendar month, payers calculate and pay contributions based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and tariffs, minus the amounts of contributions calculated from the beginning of the billing period to the previous one calendar month inclusive.

The amount of contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by payers by the amount of expenses incurred by them to pay security for the specified type of insurance in accordance with the legislation of the Russian Federation (the specified provision will be valid until December 31, 2018).

The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.

By virtue of clause 7 of Art. 431 of the Tax Code of the Russian Federation, institutions will be required to submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization and at the location of separate divisions that accrue payments and other remuneration in favor of individuals persons, at the place of residence of the individual making payments and other remuneration to individuals.

Federal Law No. 401-FZ provisions of paragraph 7 of Art. 431 of the Tax Code of the Russian Federation has been clarified. According to the new version of this paragraph, if in the submitted calculation information on the total amount of contributions to compulsory pension insurance calculated for each of the last three months of the calculation (reporting) period as a whole for the payer of insurance contributions based on the base for calculating contributions to compulsory pension insurance, is not exceeding the limit, do not correspond to the information on the amount of calculated contributions for compulsory insurance for each insured person for the specified period and (or) unreliable personal data identifying insured individuals is indicated, such a calculation is considered not submitted, about which the payer is notified no later than the day following the day receipt of the calculation in electronic form (ten days following the day of receipt of the calculation on paper), a corresponding notification is sent.

Within five days from the date of sending the specified notice in electronic form (ten days from the date of sending such a notice on paper), the payer of insurance premiums is obliged to submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of the calculation is considered to be the date of submission of the calculation recognized as not initially submitted.

UTII. By virtue of Art. 11 of Federal Law No. 401-FZ in 2017, the deflator coefficient (K1) was set at 1.798.

Budgetary organizations: acts and comments for accountants, No. 1, 2017

1. GENERAL PROVISIONS
1.1. The Personal Data Processing Policy (hereinafter referred to as the Policy) was developed in
in accordance with the Federal Law of July 27, 2006. No. 152-FZ “On Personal Data” (hereinafter referred to as FZ-152).
1.2. This Policy determines the procedure for processing personal data and measures to ensure the security of personal data at the Lawyer's College "Tax Lawyers" LLC (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen when processing his personal data, including the protection of rights to privacy life, personal and family secrets.
1.3. The Policy uses the following basic concepts:
- automated processing of personal data - processing of personal data using computer technology;
- blocking of personal data - temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data);
- information system of personal data - a set of personal data contained in databases, and information technologies and technical means that ensure their processing;
- depersonalization of personal data - actions as a result of which it is impossible to determine without the use of additional information the ownership of personal data to a specific subject of personal data;
- processing of personal data - any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction , use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;
- operator - a state body, municipal body, legal or natural person, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations), performed with personal data;
- personal data – any information relating to a directly or indirectly identified or identifiable individual (subject of personal data);
- provision of personal data – actions aimed at disclosing personal data to a certain person or a certain circle of persons;
- dissemination of personal data - actions aimed at disclosing personal data to an indefinite number of persons (transfer of personal data) or familiarizing with personal data to an unlimited number of persons, including the publication of personal data in the media, posting in information and telecommunication networks or providing access to personal data in any other way;
- cross-border transfer of personal data - transfer of personal data to the territory of a foreign state to an authority of a foreign state, a foreign individual or a foreign legal entity.
- destruction of personal data - actions as a result of which it is impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed;
1.4. The company is obliged to publish or otherwise provide unrestricted access to this Personal Data Processing Policy in accordance with Part 2 of Art. 18.1. Federal Law 152.
2. PRINCIPLES AND CONDITIONS FOR PROCESSING PERSONAL DATA
2.1. Principles for processing personal data
2.1.1. The processing of personal data by the Operator is carried out on the basis of the following principles:
- legality and fairness;
- limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
- preventing the processing of personal data incompatible with the purposes of collecting personal data;
- preventing the merging of databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;
- processing only those personal data that meet the purposes of their processing;
- compliance of the content and volume of processed personal data with the stated purposes of processing;
- inadmissibility of processing personal data that is excessive in relation to the stated purposes of their processing;
- ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
- destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate violations of personal data, unless otherwise provided by federal law.
2.2. Conditions for processing personal data
2.2.1. The operator processes personal data if at least one of the following conditions exists:
- processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
- processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
- processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
- processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
- processing of personal data is carried out, access to which is provided by an unlimited number of persons by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);
- processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
2.3. Confidentiality of personal data
2.3.1. The operator and other persons who have access to personal data are obliged not to disclose to third parties or distribute personal data without the consent of the subject of personal data, unless otherwise provided by federal law.
2.4. Public sources of personal data
2.4.1. For the purpose of information support, the Operator may create publicly available sources of personal data of personal data subjects, including directories and address books. Public sources of personal data, with the written consent of the subject of personal data, may include his last name, first name, patronymic, date and place of birth, position, contact telephone numbers, email address and other personal data reported by the subject of personal data.
2.4.2. Information about the subject of personal data must be excluded at any time from publicly available sources of personal data at the request of the subject of personal data, the authorized body for the protection of the rights of personal data subjects, or by court decision.
2.5. Special categories of personal data
2.5.1. Processing by the Operator of special categories of personal data relating to race, nationality, political views, religious or philosophical beliefs, health status, intimate life is permitted in cases where:
- the subject of personal data has given consent in writing to the processing of his personal data;
- personal data is made publicly available by the subject of personal data;
- processing of personal data is carried out in accordance with the legislation on state social assistance, labor legislation, the legislation of the Russian Federation on state pensions, and labor pensions;
- the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data or the life, health or other vital interests of other persons and obtaining the consent of the subject of personal data is impossible;
- the processing of personal data is carried out for medical and preventive purposes, in order to establish a medical diagnosis, provide medical and medical and social services, provided that the processing of personal data is carried out by a person professionally engaged in medical activities and obliged in accordance with the legislation of the Russian Federation to maintain medical confidentiality;
- processing of personal data is necessary to establish or exercise the rights of the subject of personal data or third parties, as well as in connection with the administration of justice;
- processing of personal data is carried out in accordance with the legislation on compulsory types of insurance, with insurance legislation.
2.5.2. The processing of special categories of personal data carried out in the cases provided for in paragraph 4 of Article 10 of Federal Law No. 152 must be immediately terminated if the reasons for which their processing was carried out are eliminated, unless otherwise provided by federal law.
2.5.3. The processing of personal data on criminal records may be carried out by the Operator only in cases and in the manner determined in accordance with federal laws.
2.6. Biometric personal data
2.6.1. Information that characterizes the physiological and biological characteristics of a person, on the basis of which his identity can be established - biometric personal data - can be processed by the Operator only with the consent of the subject of personal data in writing.
2.7. Entrusting the processing of personal data to another person
2.7.1. The operator has the right to entrust the processing of personal data to another person with the consent of the subject of personal data, unless otherwise provided by federal law, on the basis of an agreement concluded with this person. The person processing personal data on behalf of the Operator is obliged to comply with the principles and rules for processing personal data provided for by Federal Law No. 152 and this Policy.
2.8. Processing of personal data of citizens of the Russian Federation
2.8.1. In accordance with Article 2 of the Federal Law of July 21, 2014 N 242-FZ “On amendments to certain legislative acts of the Russian Federation regarding clarification of the procedure for processing personal data in information and telecommunication networks” when collecting personal data, including through information telecommunication network "Internet", the operator is obliged to ensure recording, systematization, accumulation, storage, clarification (updating, changing), retrieving personal data of citizens of the Russian Federation using databases located on the territory of the Russian Federation, except for the following cases:
- processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;
- the processing of personal data is necessary for the administration of justice, the execution of a judicial act, the act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
- processing of personal data is necessary for the execution of the powers of federal executive authorities, bodies of state extra-budgetary funds, executive authorities of state authorities of the constituent entities of the Russian Federation, local government bodies and the functions of organizations involved in the provision of state and municipal services, respectively, provided for by the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services”, including registration of the subject of personal data on a single portal of state and municipal services and (or) regional portals of state and municipal services;
- the processing of personal data is necessary for the professional activities of a journalist and (or) the legitimate activities of a mass media outlet or scientific, literary or other creative activity, provided that the rights and legitimate interests of the subject of personal data are not violated.
2.9. Cross-border transfer of personal data
2.9.1. The operator is obliged to make sure that the foreign state to whose territory it is intended to transfer personal data provides adequate protection of the rights of the subjects of personal data before such transfer begins.
2.9.2. Cross-border transfer of personal data to the territory of foreign states that do not provide adequate protection of the rights of personal data subjects may be carried out in the following cases:
- the presence of written consent of the subject of personal data to the cross-border transfer of his personal data;
- execution of a contract to which the subject of personal data is a party.
3. RIGHTS OF THE SUBJECT OF PERSONAL DATA
3.1. Consent of the subject of personal data to the processing of his personal
3.1.1. The subject of personal data decides to provide his personal data and consents to their processing freely, of his own free will and in his own interest. Consent to the processing of personal data can be given by the subject of personal data or his representative in any form that allows confirmation of the fact of its receipt, unless otherwise provided by federal law.
3.2. Rights of the subject of personal data
3.2.1. The subject of personal data has the right to receive from the Operator information regarding the processing of his personal data, unless such right is limited in accordance with federal laws. The subject of personal data has the right to demand from the Operator clarification of his personal data, blocking or destruction of it if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing, as well as take measures provided by law to protect his rights .
3.2.2. Processing of personal data for the purpose of promoting goods, works, services on the market by making direct contacts with the subject of personal data (potential consumer) using communication means, as well as for the purposes of political propaganda, is permitted only with the prior consent of the subject of personal data.
3.2.3. The operator is obliged to immediately stop, at the request of the personal data subject, the processing of his personal data for the above purposes.
3.2.4. It is prohibited to make decisions based solely on automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests, except in cases provided for by federal laws, or with the written consent of the subject of personal data.
3.2.5. If the subject of personal data believes that the Operator is processing his personal data in violation of the requirements of Federal Law-152 or otherwise violates his rights and freedoms, the subject of personal data has the right to appeal the actions or inaction of the Operator to the Authorized Body for the Protection of the Rights of Personal Data Subjects or in court .
3.2.6. The subject of personal data has the right to protection of his rights and legitimate interests, including compensation for losses and (or) compensation for moral damage.
4. ENSURING THE SECURITY OF PERSONAL DATA
4.1. The security of personal data processed by the Operator is ensured by the implementation of legal, organizational and technical measures necessary to ensure the requirements of federal legislation in the field of personal data protection.
4.2. To prevent unauthorized access to personal data, the Operator applies the following organizational and technical measures:
- appointment of officials responsible for organizing the processing and protection of personal data;
- limiting the number of persons allowed to process personal data;
- familiarization of subjects with the requirements of federal legislation and regulatory documents of the Operator for the processing and protection of personal data;
- organization of accounting, storage and circulation of media containing information with personal data;
- identification of threats to the security of personal data during their processing, formation of threat models based on them;
- development of a personal data protection system based on a threat model;
- use of information security tools that have passed the procedure for assessing compliance with the requirements of the legislation of the Russian Federation in the field of information security, in cases where the use of such means is necessary to neutralize current threats;
- checking the readiness and effectiveness of using information security tools;
- differentiation of user access to information resources and software and hardware for information processing;
- registration and accounting of actions of users of personal data information systems;
- use of anti-virus tools and recovery tools for the personal data protection system;
- application, where necessary, of firewall screening tools, intrusion detection, security analysis and cryptographic information protection tools;
- organization of access control to the Operator’s territory, security of premises with technical means for processing personal data.
5. FINAL PROVISIONS
5.1. Other rights and obligations of the Operator in connection with the processing of personal data are determined by the legislation of the Russian Federation in the field of personal data.
5.2. Employees of the Operator who are guilty of violating the rules governing the processing and protection of personal data bear material, disciplinary, administrative, civil or criminal liability in the manner prescribed by federal laws.

On November 30, 2016, amendments to the Tax Code came into force, in connection with which tax inspectorates will have the right to recover from individuals in court arrears that are attributed to organizations. What does this mean? Will it really be possible to recover the arrears of organizations from November 30, 2016, for example, from general directors or founders? At what amount of arrears can collection be directed to individuals? Let's figure it out.

Changes in the Tax Code of the Russian Federation from November 30, 2016

On November 30, 2016, certain provisions of the Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” came into force. This law, in particular, introduced changes to part one of the Tax Code of the Russian Federation. In this regard, in particular:

  • In 2017, the procedure for calculating penalties will change. Cm. " ";
  • third parties will be able to pay taxes and insurance premiums. Cm. " ".

However, this law also amended Article 45 of Part One of the Tax Code, which regulates, among other things, the procedure for collecting taxes in court. Amendments were made to paragraph eight and nine of subparagraph 2 of paragraph 2 of Article 45 of the Tax Code of the Russian Federation.

Previously, the provisions of Article 45 provided that tax inspectorates could recover tax arrears in court from an organization, including affiliated legal entities. That is, it was impossible to collect arrears from organizations from individuals.

In connection with the amendments that came into force on November 30, 2016, tax authorities will be able to legally recover arrears of corporate taxes from affiliated persons, without specifying that these persons are organizations. Consequently, tax arrears from November 30, 2016 will be able to be recovered from affiliated individuals.

Affiliated persons are individuals and legal entities that are capable of influencing the activities of organizations or individuals engaged in business activities (Article 4 of the RSFSR Law of March 22, 1991 No. 948–1). For an organization this is:

  • CEO or director;
  • members of its board of directors (supervisory board) or other collegial management body;
  • persons who have the right to dispose of more than 20 percent of the total number of votes or shares in the authorized capital of the organization, etc.

The legislation does not determine the exact list of affiliated persons of organizations. Therefore, in court, almost any individual (for example, the wife or children of the general director of an organization) can be recognized as affiliated persons.

Changes from January 1, 2017: fees are added

From January 1, 2017, insurance premiums (except for contributions for injuries) will come under the control of the Federal Tax Service and will be regulated by the Tax Code of the Russian Federation. Cm. " ". At the same time, the provisions of Article 45 of the Tax Code of the Russian Federation will also apply to insurance premiums from January 1, 2017. This follows from the new paragraph 9 of Article 45 of the Tax Code of the Russian Federation. It was also introduced by Federal Law No. 401-FZ of November 30, 2016.

Are there any contradictions?

After the appearance of the law under comment, in our opinion, some contradictions appeared in the legislation. The fact is that, for example, paragraph 1 of Article 2 of the Federal Law dated 02/08/1998 No. 14-FZ “On Limited Liability Companies” stipulates that LLC participants are not liable for the obligations of the LLC and bear the risk of losses only within the limits of their share. That is, simply put, the LLC participants are not liable for the company’s debts.

Now, in connection with the commented amendments, the Tax Code of the Russian Federation has stated that it is possible to recover arrears of taxes and insurance contributions from an LLC participant. Thus, one federal law conflicts with another. However, on this issue it is better to wait for official clarifications and law enforcement practice.

If tax authorities actually begin to collect corporate debts from individuals, then, in our opinion, this will be a revolutionary change for business (for the worse). After all, this will change the key approach that participants in organizations are not liable for company debts.

What amount can be recovered from individuals?

Let us repeat that the provisions of subparagraph 2 of paragraph 2 of Article 45 of the Tax Code of the Russian Federation (which was amended) do not say anything about what exact amount in court the tax authorities will be able to recover from individuals for the debts of organizations. Therefore, we can assume that, for example, any amount can be recovered from the general director who is the sole founder: 100 rubles or 100 million.

Some lawyers may disagree with this conclusion and point to the norm of subparagraph 1 of paragraph 2 of Article 45 of the Tax Code of the Russian Federation, which stipulates that tax collection in court is carried out from the personal accounts of organizations if the collected amount exceeds five million rubles. However, please note that this independent norm applies exclusively to the personal accounts of organizations. And the amendments provide for the possibility of collecting arrears of taxes and contributions from individuals.

What they write in the media

Many Russian media have already responded to the commented amendment. It must be admitted that the amendment caused ineptitude for some. Here are a few quotes:

“From the previous norm of the law it followed that such penalties were applicable specifically to organizations. In this regard, unscrupulous taxpayers transferred assets to individuals, including those with the status of individual entrepreneurs. Formally, the tax authorities had no grounds to make claims against such taxpayers - such claims were never encountered. “Now such a restriction for fiscal officials has been lifted,” writes RKB.

“Indeed, such amendments have appeared, so now tax authorities will be able to collect arrears on company taxes from both legal entities and individuals. This, apparently, should lead to an increase in tax collections without increasing them, that is, this is the so-called tightening of administration. Formally, taxes do not increase, but fees do. Obviously, due to the fact that they will be able to collect money from affiliated persons, budget collection will improve, and entrepreneurs in particular need to be more careful about their obligations and tax schemes,” writes the BFM. https://www.bfm.ru/news/340415

We also invite you to watch a video about other amendments that appeared in connection with the adoption of Federal Law No. 401-FZ of November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”