Accounting, Payroll, Tax & Legal since 1989

New details for tax payments. Administration of insurance contributons by Tax Service Inspectorate. New obligations for foreign Internet-companies.

Federal treasury departments of Moscow and Moscow region have informed that since February, 6 2017 it should be new details in payment orders for taxes and contributions. 

Previously the company sent payments through the Branch 1 of Moscow. The Main Branch of the Bank of Russia for the Central Federal district has been providing a tax inspections service since February, 6.

Therefore, from this date it needs to put "The Main Branch of the Bank of Russia for the Central Federal district " in the field "Beneficiary Bank" and to specify the RCBIC (Russian Central Bank Identifier Code or БИК - in Russian) - "044525000". The Beneficiary Bank account was changed too.

After February, 6 at the time of "short-term transition period" the Bank of Russia will resend the cash from old account to new account - the Federal treasury departments announced.  

You can find additional information about the continuity of accounts on the websites of Federal treasury departments of Moscow and Moscow region.


Now the Federal Tax Service Inspectorate provides the administration of insurance contributions

In accordance with Chapter 34 of Tax Code of the Russian Federation since the 1st of January 2017 Tax Authority has been holding responsibility for insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance of temporary disability and maternity cover and insurance contributions for compulsory medical insurance.

Now Federal Tax Service Inspectorate takes charge of calculation, completeness and payment of insurance contributions in compliance with Tax Code of the RF, for acceptance of insurance contributions calculation starting from insurance contributions calculation for the 1st of quarter 2017, set off/refund of an insurance contributions sum, grantng of indulgance, insurance contributions arrears and penalties and fines arrears requisitioning.

So stating from the beginning of the year the local Pension Fund has not authorized to make decisions on:

       -  refining the reason for payment, type and ownership of payment, reporting (accounting) period or about insurance contributions payer status;

       -  overpaid amounts of insurance contributions, fines and penalties set-off.

There are the insurance contribution rates for the main categories of taxpayers in accordance with Article 426 of Tax code below:

      -   for compulsory pension insurance is 22%;

      -   for compulsory social insurance of temporary disability and maternity cover - 2,9%;

      -   for compulsory medical insurance - 5,1% 

Also as described in Regulation of the Government of the Russian Federation from 29.11.2016 N 1255 there are marginal tax base for calculating insurance contributions for taxpayers making the payment in favor of the individuals referred to in subparagraph 1 of paragraph 1 of Article 419 of Tax code (Chapter 34 of Tax code) 

Marginal tax base for insurance contributions calculating for 2017: 

      -   for compulsory social insurance of temporary disability and maternity cover - 755 000 rub cumulative from the beginning of the year;

     -   for compulsory pension insurance - 876 000 rub cumulative from the beginning of the year.

Category of taxpayers entitled to apply reduced rates of insurance contributions, and the conditions such tariffs application as described in Article 427 of Tax Code. 

Besides, we would like to inform you that since the 1st of February just Federal Tax Service Inspectorate has been making reconcoliation act of insurance contributions and calculation statements of it.

It is important that since January, 1 2017 companies must pay the insurance contributions to Budget Classification Code of Federal Tax Service of Russia (KБK - in Russian) but not to Budget Classification Code of Social Insurance Fund of Russia. 

You can find information about New Budget Classification Code of Russia on the website 


Starting from 1st of January 2017 all foreign companies providing e-services to Russians must pay VAT in Russia.

This obligation is regulated by the Federal Law of 03.07.2016 244-ФЗ. Accordingly, the above-mentioned foreign companies must register with Tax Authorities and submit electronic reporting.

 Tax Authorities reported that 74 foreign companies rending an Internet services  to Russian users have handed in a written Applications for the registration as taxpayers in January 2017. Such as Apple, Google, Microsoft, Booking, etc. 28 these organizations are already registered, the remaining applications are in operation.

For the first time it needs to pay VAT and to file a Tax Declaration until the 25th of April 2017.


Should any questions arise in connection with the above or if you need any additional information, please contact LEINONEN specialists.


Latest articles



Introduction to Estonia



Planning of annual audits starts in Russia



Establishing a company in Russia


Email again: