In August, 95 new federal acts come into force. The GARANT.RU portal summarized innovations that are important both for all Russians and for business representatives.
1. New professional standard
The list of professional standards has been replenished with a new one - “Specialist in industrial pharmacy in the field of quality assurance of medicines«.
The main purpose of the profession is to organize, carry out work and manage work on the pharmaceutical quality system, including obtaining a permit for the release of medicines into circulation.
2. Self-employment of citizens
Amendments defining the legal status of self-employed citizens will start working on August 6.
Now the Civil Code obliges all persons engaged in entrepreneurial activity to register in this capacity (paragraph 3, clause 1 of article 2, clause 1 of article 23 of the Civil Code of the Russian Federation). However, the new version of these norms provides that in relation to certain types of entrepreneurial activity, the law may specify the conditions under which citizens are entitled to engage in such activities without registering as an individual entrepreneur.
3. The right to reduce the tax base
From August 19, conditions are introduced under which the taxpayer has the right to reduce the tax base or the amount of tax payable.
As a general rule, taxpayers are prohibited from reducing the tax base and the amount of tax payable as a result of distorting information about the facts of economic life (a set of such facts), objects of taxation to be reflected in tax and (or) accounting records or tax reporting of a taxpayer (Article 54.1 of the Tax Code RF).
At the same time, the taxpayer can now still reduce the tax base, as well as the amount of tax payable, if:
- the main purpose of the transaction is not non-payment (incomplete payment) or offset (refund) of the tax amount;
- the obligation under the transaction has been fulfilled by a party to a contract concluded with the taxpayer, or by a person to whom the obligation to execute the transaction has been transferred under a contract or law.
4. Unified procedure for determining the tax period
Also, from August 19, a unified procedure for determining the beginning and end of the tax period for legal entities and individual entrepreneurs will work.
So, according to the new rule, if the tax period is a calendar year, then for organizations and individual entrepreneurs registered from January 1 to November 30 of one calendar year, the first tax period will be the period from the date of state registration to December 31 of that calendar year. And for organizations and individual entrepreneurs registered from December 1 to December 31 of one calendar year - the period from the date of state registration to December 31 of the calendar year following the year of state registration.
5. Pre-trial procedure for payments under OSAGO
A pre-trial procedure is introduced for the settlement of disputes between insurance companies in terms of mutual settlements for direct compensation for losses under OSAGO (August 26)
To this end, a professional association of insurers must set up an appropriate commission.At the same time, it is established that if any of the insurers does not agree with the decision of the commission or the commission does not make a decision within the prescribed period (20 calendar days), the dispute will be considered by the arbitration court.