The new law significantly increased the tax burden for organizations paying UTII and STS

Federal Law of 02.04.2014 No. 52-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” cancels the obligation of taxpayers to notify the tax authority about opening (closing) bank accounts and about the occurrence (termination) the right to use corporate electronic means of payment. These requirements now correspond to the obligation of banks to provide the specified information in relation to taxpayers-clients of the bank. At the same time, the tax authorities are empowered to control the performance by banks of the obligations established by the Tax Code of the Russian Federation. In addition, from July 1, 2014, liability is introduced for banks’ failure to provide information about opening, closing (changing details) of an account, contribution (deposit) of an individual who is not an individual entrepreneur.

From January 1, 2015, a new obligation is introduced for individual taxpayers to report to the tax authority if they have unrecorded real estate and vehicles. This must be done in case of non-receipt of tax notifications and non-payment of taxes in relation to these objects during the period of their ownership. The message must be sent by December 31 of the year following the expired tax period. From January 1, 2017, failure to fulfill this obligation will face a fine of 20% of the unpaid tax amount. Until 2017, the tax is calculated from the year of submission of the notification, after – no more than 3 tax periods preceding the calendar year of sending the tax notification. It is also established that in the case of recalculation by the tax authority of the previously calculated tax, it is paid according to the tax notification within the period specified in it. The notification must be sent no later than 30 days before the due date.

The interaction of tax authorities with the registry office, migration registration, guardianship and trusteeship should become more effective. So, the registry office must provide the tax authorities with information on the state registration of the conclusion and dissolution of marriage, the establishment of paternity.

The named law also expands the list of transactions that are not recognized as controlled. Clarifies the procedure for filing a notification of controlled transactions.
The changes also seriously affect the organizations paying UTII and the STS. Now, they have to pay property tax on real estate taxed based on cadastral value (eg office and shopping centers).

Let us remind you that earlier they were exempted from paying corporate property tax.
Religious organizations are exempted from the need to submit accounting (financial) statements to the tax authorities, if they do not have an obligation to pay taxes and fees for the reporting (tax) periods of the calendar year.

The commented Federal Law shall enter into force 1 month after the day of its official publication, except for certain provisions for which other terms of entry into force are provided.