The new details of the cash receipt have been established
The possibility to issue an accountable form instead of a cash voucherhas been cancelled, otherwise an accountable form shall be printed using an automated accountable form system. Due to this, companies have to buy new hardware and software. For all organisations, this also means changes in the documents regarding advance statements to be submitted by the staff.
Auditors shall submit information to the IFTS about their clients in the following cases:
-
field tax audit or pricing audit
at the request of tax authorities of a foreign state -
if the organisation has not submitted this information
Earlier auditors did not submit this information.
Forms of Annual Accounting Statements have been updated:
OKUD and OKVED codes have been updated, all forms shall be filled in thousand rubles, and the balance sheet shall indicate whether the organisation is subject to mandatory audit.
The new 3-NDFL form for 2019 contains the following adjustments:
Appendix 2, reflecting income from sources outside the Russian Federation;
Appendix 5, which calculates standard, social and investment deductions;
Appendix 7 with the calculation of property deductions for the costs of housing purchase.
Regarding amendments to RAS 18/02, the form of the income statement has been changed The new form is mandatory for financial statements starting from 2020, and organisations that apply the new RAS 18/02 rules from 2019 shall apply the new form of income statement starting from 2019.
Accountants’ administrative liability for misstatements in the financial statements have been cancelled, should the misstatements have been made through the fault of other employees.
OTHER CHANGES:
