We start 2024 with a selection of legislative changes: we talk about the new investment tax deduction, packaging recycling, consent and refusal to process biometric data, the liability of telecommunications operators, personal income tax for remote workers and more.
- Starting in the new year, remote employees working abroad, regardless of whether they are tax residents or not, will pay 13% personal income tax. If the payment exceeds 5 million rubles per year, the rate will be 15%. Prior to this, residents paid personal income tax at a rate of 13 or 15% on income from Russian and foreign sources, and non-residents paid 30% on income from sources in Russia.
- Telecommunications operators will begin to be fined for non-compliance with the requirements of networks and communications used to carry out operational research activities. The fine for the first violation will be 0.001% to 0.003% of the annual income on the territory of the constituent entity of the Russian Federation where the violation was detected. If you do it again, the fine will range between 0.01 and 0.03%.
- The Russians will be able give and withdraw consent to the placement and processing of your biometric data in the Unified Biometric System (SUB) using State Services. Through the same platform, the EBS operator may be required to block, delete and destroy biometric data.
- Work started Updated Manufacturer’s Responsibility for Packaging System. Manufacturers and importers are now responsible for their disposal. They will dispose of the waste themselves or pay an environmental fee.
- Inserted the new type investment tax deduction, whose right will be received by organizations that implement investment projects included in the registry of technological sovereignty and structural adaptation of the economy projects. The deduction will include only capital costs, but not more than 25% of its total volume.
- A new tool has appeared: long-term individual investment account (IIS-3). Investors may open it as a complement to other types of accounts. If the agreement is concluded in 2024-2026, the minimum validity period of IIS-3 will be five years and then increase annually by one year until it reaches 10 years.
- Authorities will stop calculating transport tax in anda carYo. The calculation stops from the start of the vehicle search until it is returned to the owner upon request.
- The list of products for children has been expanded.which are subject to a preferential rate of VAT at a rate of 10%: These include bottles, bathtubs, baby car seats and bicycles. The measure is expected to increase the availability of these goods for citizens.
- From the beginning of 2024 bBanks and microfinance organizations. When lending to citizens, they were required to calculate the borrowers’ debt burden and write notify them of the risksif more than 50% of the income goes to loan payments.
- From January 1, 2024 recruit They will be citizens from 18 to 30 years old. Previously, Russians between the ages of 18 and 27 were subject to conscription.
- Also introduced unlimited right to receive credit holidays, increases the size of social tax deductions up to 19,500 rubles (13% of 150 thousand rubles), the minimum wage increases (by 18.5%, up to 19,242 rubles).
- Since January 5 Private security of fuel and energy complex (FEC) facilities. can shoot down drones. Previously, only employees of law enforcement agencies, departmental security and private security companies had such powers.
- As of January 7, the rule comes into force according to which highly qualified workers foreign specialistswho have worked in Russia for at least two years, as well as their family members you will receive an indefinite residence permit.
- Since January 21 Banks must inform clients of the total cost of the loan., that is, including in the calculation of its cost any payment made by the borrower in favor of the lender or third parties if this affects the issuance of the loan or its terms. Banks will also be obliged to inform about the customer’s right to refuse any additional service.
Author:
Anastasia Marina
Source: RB

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