Therefore, a remote employee is the same employee who must fulfill his duties under the contract.

The reason for corporate disputes in court is also ignorance of the Tax Code of the Russian Federation. or a violation known to legal entities. So, among the main changes in tax legislation in 2022, the following can be distinguished (based on the review of the Consultant Plus ATP): "control over the payment of taxes and contributions. From January 1, 2022, organizations will be able to receive UKEP only through the tax service (Federal Law No. 476-FZ of December 27, 2019). Personal income tax: No later than March 1, 2022, you need to submit an annual 6-personal income tax on a new form Federal Law No. 325-FZ of 29.09.2019. Order of the Federal Tax Service of Russia dated 28.09.2021 N ED-7-11/844@ Order of the Federal Tax Service of Russia dated 28.09.2021 N ED-7-11/845@/

 From January 1, 2022, notifications about the employee's right to deduct inspections will be transmitted to employers by Federal Law No. 100-FZ of 20.04.21.

From January 1, 2022, the rules for calculating the tax when paying for vouchers by the employer will be changed. Federal Law 17.02.21 N 8-FZ. Insurance premiums and recalculation. No later than May 4, 2022, you need to submit the RSV on a new form. Order of the Federal Tax Service of Russia dated 06.10.2021 N ED-7-11/875@ Decree of the Government of the Russian Federation dated 09/16/2021 No. 1564. From January 1, 2022, the grounds for the non-official submission of C3B-EXPERIENCE will be added. Federal Law No. 153-FZ of 26.05.2021. From January 1, the maximum bases for insurance premiums will be increased. Resolution of the Government of the Russian Federation of 16.11.2021 N 1951. Settlements with employees.

 Starting from January 1, 2022, sick leave sheets will be electronic by default.

Federal Law No. 126-FZ of 30.04.21. Property tax, transport tax, land tax. From September 1, 2022, they will report on the sites and cars that the inspectors did not take into account, it is necessary to use a new form. Order of the Federal Tax Service of Russia dated 06/18.21 N ED-7-21/574@. No later than 30.03.2022, it is necessary to submit a property tax declaration on a new form. Order of the Federal Tax Service of Russia dated 06/18/2011 N ED-7-21/646@ Order of the Federal Tax Service of Russia dated 06/18.21 N ED-7-21/574@ Since January 1, 2022, the application form for the destruction of buildings and premises has been in effect. Order of the Federal Tax Service of Russia dated 16.07.21 N ED-7-21/668@ From January 1, uniform deadlines for the payment of property tax and advances on it are introduced. Federal Law No. 305-FZ of 02.07.21. VAT From January 1, 2022, catering organizations will receive a VAT benefit. Federal Law No. 305-FZ of 02.07.21. Income tax.

  No later than March 28, 2022, it is necessary to file an income tax return on a new form.

Order of the Federal Tax Service of Russia dated 05.10.21 N ED-7-2/869@ From January 1, 2022, it will become easier to take into account the costs of vouchers. Federal Law No. 8-FZ of 17.02.21. From January 1, 2022, the rules for calculating depreciation during reconstruction will be clarified. Federal Law No. 305-FZ of 02.07.21. Since January 1, 2022, restrictions on loss transfer have continued to apply. Federal Law No. 305-FZ of 02.07.21. USN No later than March 31, 2022, you need to submit a declaration on the USN on a new form. The order of the Federal Tax Service of Russia dated 12/25/2020 N ED-7-3/958@ From January 1, 2022, the limits on the USN will be increased. Order of the Ministry of Economic Development of the Russian Federation of 28.10.21 N 654 (and of 30.10.2020 N720). Accounting and reporting. From January 1, 2022, new FBU will be introduced (Order of the Ministry of Finance of the Russian Federation dated 16.10.2018 N208p). From January 1, 2022, electronic waybills will be introduced. From January 1, 2022, the principle of "one window" is introduced when submitting accounting reports: