We continue to inform you about the latest industry news, recent changes in legislation and development trends professional activity.

Today we are developing the topic of private practice. Recall that amendments were made to the Tax Code of the Russian Federation, which entered into force on January 1, 2017, which regulate the procedure for tax registration of privately practicing appraisers. We talked about this innovation with a long background in detail.

However, the issues of implementation of this norm remained unresolved, especially in terms of taxation. NP ARMO and the All-Russian Industry Association of Employers of Professional Appraisers received clarifications from the Ministry of Economic Development of Russia, the Ministry of Finance of Russia and Rosreestr.

Also, the Commission to study the issue of the conditions for the implementation of valuation activities in the form of private practice under the Working Body for the Protection of the Rights of Appraisers and Self-Regulatory Organizations of Appraisers of the Council for Appraisal Activities under the Ministry of Economic Development of Russia monitors the process of legislative changes in the field of private practice of appraisers.

NP "ARMO" together with the All-Russian Industry Association of Employers of Professional Appraisers presents to your attention another selection of clarifications on the implementation of private practice. This time the focus is on registration and taxation issues.

WHAT'S NEW HAPPENED SINCE THE YEAR?

During the autumn of 2016, Rosreestr, together with representatives of the Federal Tax Service of Russia, held a number of meetings on the bilateral procedure for exchanging information about private appraisers. Recall that Rosreestr is obliged no later than the 10th day of each month to report to the tax authority at its location information for the previous month on all appraisers who are listed in the register of members or who have been excluded from it. In turn, the tax authority is obliged to register (de-register) the appraiser within five days from the date of receipt of the relevant information from Rosreestr.

For these purposes, the Federal Tax Service of Russia developed a draft Order “On approval of the forms and formats for submitting information about members of self-regulatory organizations entered in the consolidated registers of members of self-regulatory organizations, patent attorneys registered in the Register of Patent Attorneys Russian Federation, registration (de-registration) of insured persons in the bodies of the Pension Fund of the Russian Federation”.

This Order dated January 10, 2017 No. ММВ-7-14/3@ in January 2017 underwent the regulatory impact assessment procedure, and after its completion was sent to the Ministry of Justice of Russia for state registration.

Thus, Rosreestr may soon start exchanging information about private appraisers together with the Federal Tax Service of Russia for the purpose of their tax registration.

WHAT DETAILS ABOUT ME WILL BE TRANSMITTED?

From the annexes to the above Order, it can be seen that in relation to appraisers from Rosreestr, the following data will be transmitted to the Federal Tax Service of Russia:

• Full name, TIN, SNILS, gender, date of birth, information about the identity document, address of the place of residence (place of stay), information on the presence (absence) in the consolidated register of members of self-regulatory organizations of appraisers of information about the legal entity with which the appraiser has concluded an employment contract.

All appraisers need to check this data in, since the same data will be transferred to the consolidated register of appraisers of Rosreestr and subsequently transferred to the Federal Tax Service of Russia.

The following data will also be sent to the Federal Tax Service of Russia:

• A unique registry number assigned when making the first entry about the appraiser in the consolidated register of members of self-regulatory organizations of appraisers;
• Date of entry of information in the consolidated register of members of self-regulatory organizations of appraisers of the first entry about the appraiser;
• Date of registration of the appraiser in the register of members of the self-regulatory organization of appraisers;
• Date of exclusion of the appraiser from the members of the self-regulatory organization of appraisers (termination of membership in the self-regulatory organization of appraisers).

WHEN WILL I BECOME A PRIVATE APPRAISER?

This is where things get tricky. The fact is that formally, from a literal reading of the norms of the law and the above order, it follows that Rosreestr will have to transfer to the Federal Tax Service of Russia information about appraisers entered in the consolidated register of appraisers in previous month. In other words, the Federal Tax Service of Russia will only receive data on new appraisers who joined self-regulatory organizations of appraisers in the previous month.

Naturally, this is a huge problem. Because 99% of appraisers who want to carry out their activities in the form of private practice joined self-regulatory organizations not last month or even last year.

To solve this problem, NP "ARMO" together with the All-Russian Industry Association of Employers of Professional Appraisers sent their proposals to the Federal Tax Service of Russia, Rosreestr and the Ministry of Economic Development of Russia to resolve this situation.

In general, when the order is approved, Rosreestr will not later than the 10th day of each month report to the tax authority at its location information for the previous month on all appraisers who are listed in the register of members or who were excluded from it.

HOW DO I WORK - INDIVIDUAL, PE OR EMPLOYEE IN AN APPRAISAL COMPANY?

As indicated in the letter of the Ministry of Economic Development of Russia received by us, in accordance with Article 3 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”, valuation activities are understood as the professional activities of subjects of valuation activities aimed at establishing, in relation to objects of valuation, a market, cadastral, liquidation, investment or other federal standards cost estimates.

Thus, Law No. 135-FZ distinguishes between the professional activities of appraisers and entrepreneurial activities. At the same time, the law does not restrict the appraiser in the possibility of carrying out by him, as an individual entrepreneur, other activities other than appraisal.

According to Article 4 of Law No. 135-FZ, an appraiser can carry out appraisal activities independently, engaging in private practice. And also on the basis of an employment contract between the appraiser and a legal entity that meets the conditions established by Article 15.1 of Law No. 135-FZ.

Given the above, the law allows the appraiser to combine private practice and appraisal activities on the basis of an employment contract with a legal entity.

HOW TO PAY INSURANCE PREMIUM?

According to subparagraph 2 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, appraisers engaged in private practice are recognized as payers of insurance premiums. The amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals is established by Article 430 of the Tax Code of the Russian Federation.

These articles are quite large. Details of their content can be found

CAN USN BE USED?

This question is answered in great detail by the clarifications received by the Federal Tax Service of Russia.

In accordance with subparagraph 7 of 32.1 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation, the taxpayer has the right to reduce the income received for expenses for all types compulsory insurance employees, property and liability, including insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases produced in accordance with the legislation of the Russian Federation; as well as entrance, membership and targeted fees paid in accordance with federal law dated December 1, 2007 No. 315-FZ “On Self-Regulatory Organizations”.

Taxpayers who have chosen income as an object of taxation, in accordance with paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, have the right to reduce the amount of tax paid in connection with the application of the simplified tax system (advance payments on this tax), calculated for the tax (reporting period), in particular, by the amount:

• insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation;
• payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law No. 255-FZ of December 29, 2006 "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood.

The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such agreements does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (with the exception of accidents at work and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law No. disability and in connection with motherhood”.

At the same time, the amount of tax paid in connection with the application of the simplified tax system (advance payments on this tax) cannot be reduced by more than 50 percent by the amount of the expenses indicated in the named paragraph.

Tax rates for tax paid in connection with the application of the simplified tax system are established by article 346.20 of the Tax Code of the Russian Federation.

In addition, in accordance with paragraph 4 of Article 346.20 of the Code, the laws of the constituent entities of the Russian Federation may establish a tax rate for the specified tax in the amount of 0 percent for taxpayers - individual entrepreneurs who have chosen the object of taxation in the form of income or in the form of income reduced by the amount of expenses first registered after the entry into force of the relevant laws and carrying out, in particular, valuation activities. Such taxpayers are entitled to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods.

According to the results of the tax period, the share of income from the sale of work in the course of appraisal activities, in respect of which a tax rate of 0 percent was applied, in the total volume of income from the sale of work and services must be at least 70 percent.

NP ARMO, together with the All-Russian Industry Association of Employers of Professional Appraisers, will continue to inform appraisers about the current situation in the field of private practice.

When we talk about private practice, the phrases “private medical practice”, “private law practice” immediately come to mind. Oddly enough, the very concept of “private practice” is not enshrined in law, there is no clear definition of what kind of activity it is.

We can only say with certainty that private practice is the labor professional activity of a person who works for himself without hiring other workers. A person can register as individual entrepreneur, or maybe not register, but pay taxes as an individual (13% personal income tax).

Individuals engaged in private practice include private notaries, lawyers who have established a lawyer's office, private doctors, detectives and other persons who have the right to conduct private activities without registering as an entrepreneur. From January 1, 2017, appraisers, patent attorneys and a number of other professions can also be registered with the Federal Tax Service as private practitioners.

If we talk about the specifics of private practice as a type of activity, then it is obvious that it is possible in cases where professional specialist can provide services alone, without involving a large number of assistants. A private practitioner will not be able to perform a surgical operation, since several specialists, special equipment, special conditions (hospital), etc. are needed here. But a private doctor can treat chronic diseases, acute respiratory infections, etc. And it is even possible that he will do it better, since he can devote more time to the patient, he can observe him for many years, etc. The same is true for a lawyer - he defends his client alone in court, he does not need assistants or special conditions, equipment. He can even do without an office and work from home.

And it can also be noted that all of the above professions require the independence of a professional.

Tatyana Bondareva, head of law office No. 72 (Yekaterinburg):

— Lawyers have always been a special profession, even in Soviet times. Even then they were different from ordinary lawyers - they do not have a standardized working day. The profession itself presupposes independence.

— Private practice, first of all, gives independence. Only a private lawyer can work with the client base that he is interested in from a professional point of view. I can choose those cases that are of interest to me as a professional. Private practice helps to focus on just one area - either criminal cases or civil cases.

Formally, appraisers could previously be private practitioners, this is stated in Art. 4 of the Law on Appraisal Activities dated July 27, 2006 No. 157-FZ: “an appraiser can carry out appraisal activities independently, engaging in private practice.” However, they could not register with the tax authorities as private practitioners, and therefore registered as individual entrepreneurs.

However, at the turn of 2007-2008, the legislator changed the definition of appraisal activity, specifying that it is professional. In turn, the status of "individual entrepreneur" implies the implementation entrepreneurial activity. At the same time, the Tax Code of the Russian Federation did not regulate the procedure for registering a privately practicing appraiser.

In the summer and autumn of 2016, the State Duma adopted a number of amendments to the tax code of the Russian Federation, according to which, from January 1, 2017, appraisers who carry out their activities on their own will be able to register with the tax authority as private practitioners.

Pros and cons of private practice

The fact that appraisers will be able to register with the tax authority as private practitioners is understandable. But are they willing to do it? This is still a big question. The fact is that until 2017, appraisers who conducted their activities on their own, opened individual entrepreneurs, used a simplified taxation system (they paid 6% of income and that’s all) and, in general, felt fine. And what to do now is not very clear: either close the IP and register as a private practitioner, or wait until there is clarity on tax issues.

And there is no clarity yet. One of the answers of the Ministry of Finance clearly states: “in the event that an individual terminates his activity as an individual entrepreneur, this individual loses the right to apply the simplified taxation system.”

Although earlier the same Ministry of Finance voiced the exact opposite position: "The Tax Code does not provide for restrictions regarding the application of the simplified tax system for appraisers engaged in private practice."

Receiving such conflicting information, the appraisal community has been discussing for half a year how to register as a private practitioner with the tax authorities, whether it is necessary to close an individual entrepreneur or whether it is possible to do without it, etc. There are different opinions on this matter.

For example, Anna Mutina, economist, appraiser, tax specialist (Irkutsk) expressed her position thus:

— The activity of a privately practicing appraiser who carries out professional activities independently (even if he is registered as a private practitioner) has all the signs of entrepreneurial activity, which means that it is entrepreneurial and must be accompanied by obtaining the status of an individual entrepreneur in accordance with Art. 23 of the Civil Code of the Russian Federation.

Thus, after analyzing the existing this moment legislation, the following conclusions can be drawn: registration as a private appraiser will actually be the procedure for assigning OKVED 74.90 to an individual entrepreneur. No other registration is provided by law.

An individual entrepreneur can not be closed if you are still carrying out other types of activities, but an appraisal contract must be concluded on behalf of a private appraiser. But in this case, you will pay not only income tax, but also taxes on all funds. And under such conditions, there are still few people who want to conduct a private practice.

Valery Korolev, appraiser of intellectual property objects, patent attorney of the Russian Federation and the Eurasian Patent Office, (Perm):

— I pay taxes as an individual. I perform work under a service agreement, therefore, for me in the fund social insurance the customer pays. And I submit a declaration to the tax service and pay 13% of income. Until 2015, I had an individual entrepreneur, I used the simplified tax system (6% of income). But then there was a sharp increase in contributions to Pension Fund. Regardless of income, you, as an individual entrepreneur, had to pay 47 thousand rubles a year. I closed the IP. And I'm not alone - 900 thousand individual entrepreneurs across the country have closed. After that, the number of contributions to the pension fund was significantly reduced.

Patent attorneys, like appraisers, can register as private practitioners from January 1, 2017, but I am not taking any action until the taxation is clear. And then we'll see where to swim. To be honest, it's easier for me to open an IP again - pay 6% of income and no headache.

And what about other professions that have long been private practitioners, how do they feel in this status? How are taxes paid?

Aleksey Kharlov, lawyer, law firm No. 3 (Yekaterinburg):

— All lawyers are private practitioners, but organizational and legal forms of advocacy may be different: a lawyer's office (when he works alone), legal consultation or a college of lawyers - when several private lawyers unite in a small community. Lawyers, like notaries, are a cross between a legal entity and an individual.

The Law on Advocacy clearly states that the provision of legal services is a non-commercial activity. However, we pay all taxes, like any commercial organization: both to the pension fund, and to the social insurance fund, and to the TFOMS. As for tax reporting, if these are collegiate entities, then there is an accounting department that submits all these reports. If a lawyer's office, then he himself does this.

I have been working as a lawyer since 2009. Prior to private practice, I worked both in the civil service and in an LLC. Now I work in a law office, and this organizational and legal The shape is perfect for me. In my opinion, this is the best option - there is independence and at the same time you can always consult with colleagues, discuss some difficult issues.

Tatyana Bondareva, Head of Law Office No. 72 (Yekaterinburg):

— Perhaps the main advantage of private practice is freedom and independence. Independence not only from the “boss”, but also independence in the choice of clients. If you do not like the client, then you can simply refuse him, of course, before signing the contract. And the main disadvantage is instability. All worries fall on your shoulders: rent an office, keep records, promote your services, look for clients. Since the number of lawyers is not regulated (2500 lawyers in the Sverdlovsk region), like notaries, there is high competition in our environment.

Apparently, private appraisers will also have to pay dearly for their independence.

Prepared by Ksenia Popova

On January 1, 2017, the provisions of Federal Law No. 243-FZ of July 3, 2016 (as amended on November 30, 2016) "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance" came into force, regulating the procedure for registering private practitioners estimators.

In connection with the numerous appeals of Appraisers to the tax authorities with requests for registration as private appraisers and the responses received from them (for example, see the response of the Federal Tax Service No. 9 for Moscow about redirecting the application, the response of the Federal Tax Service of Russia for the Traktorozavodsky District of Chelyabinsk stating that as of 04/01/2017 registration of an individual appraiser engaged in private practice is not programmatically provided), NP SROO "Expert Council" sent requests to the Ministry of Economic Development of Russia, the Ministry of Finance of Russia and Rosreestr regarding the clarification of the procedure for the implementation of valuation activities by private appraisers.

Rosreestr replied that the current legislation of the Russian Federation does not provide for the entry of information about appraisers engaged in private practice into the Consolidated Register of Members of Self-Regulatory Organizations of Appraisers. And also it is not provided for the submission of such information to the SROO to the authorized body. In this regard, Rosreestr prepared and on 03.02.2017 sent to the Ministry of Economic Development of the Russian Federation a proposal regarding the addition of the Consolidated Register with the item “information about appraisers engaged in private practice, the date of commencement and termination of private practice by the appraiser”.

The response of the Russian Ministry of Economic Development boils down to the following:

• Law No. 135-FZ distinguishes between the professional activities of Appraisers and entrepreneurial activities. At the same time, Law No. 135-FZ does not limit the Appraiser in the possibility of carrying out other activities as an individual entrepreneur other than appraisal - you can be a private appraiser and at the same time act as an individual entrepreneur for "non-appraisal" business activities. Despite the fact that in 2011 the Ministry of Economic Development of Russia had a different opinion (see letter Ministry of Economic Development of Russia dated May 18, 2011 N D06-2551);
• “At the same time, Law No. 135-FZ does not contain a ban on the Appraiser carrying out appraisal activities in private practice until he is registered with the tax authority.”

On June 20, Rosbalt news agency hosted a press conference for business media journalists, whose participants spoke about the catastrophic situation that has developed due to the entry into force of the requirement to pass the departmental exam “to enter the profession” from July 1, 2017, developed by the Ministry of Economic Development of Russia. According to the ministry, these requirements will deprive at least 70 percent of current appraisers, including the most experienced and qualified, from the right to engage in professional activities, and will block the path for young professionals. In addition, all civil law practice based on expert-proven conclusions on the valuation of property will be destroyed, and the institution of self-regulation and independent valuation expertise will be destroyed.

Exam requirement for new edition The law on appraisal activities was hastily adopted by the outgoing State Duma in 2016, and the Ministry of Economic Development, where the leadership has also changed since then, urgently began to implement it, ignoring the opinion of the professional community and not having an objective analysis of the socio-economic consequences of the innovation. Recall that the attempt of the Ministry of Economic Development of Russia to introduce an exam for experts ended in a complete fiasco: today applicants for the exam are forced to answer test questions on knowledge of legislative acts that have been canceled for several years and are not used in the professional activities of appraisers.

As a result, the Ministry of Economic Development of Russia prepared a draft branch order obliging appraisers from all regions of the country within one calendar day 07/01/2017 pass a qualifying exam, which will lower their status to the level of an ordinary newly minted appraiser, nullifying the previously received state certificate of an SRO expert. Accordingly, all appraisers' conclusions contained in the value determination reports will turn out to be unsupported by expertise, and therefore not proven and not protected in the process of pre-trial and judicial contestation. And these aspects already affect the rights of ordinary citizens - the owners of property, which appraisers are evaluating.

Vice President of the Russian Society of Appraisers Evgeny Neiman called the current situation a "creeping deregulation", saying that it creates a huge number of risks not only for the evaluation community, but also for the authorities. “Since 1992, we have been developing “from below” in an evolutionary way, which will be eliminated from July 1 due to changes in the law on valuation activities, adopted with a huge number of violations and not discussed with anyone. It is necessary that the market hears us: we did not start this revolution, and it equally generates a large number of risks - both for consumers of valuation services and for the appraisers themselves.

A similar position was expressed by the President of SRO "Expert Council" Alexey Kaminsky: “There is a process of reverse nationalization of appraisal activities. But despite the obvious problems associated with the massive violation of the rights of appraisers, the Ministry of Economic Development does not make any contacts, and Deputy Minister Nikolai Podguzov, apparently misled by specialists from the relevant department, declares in the press that the exam has been agreed with the appraisal community. According to him, contrary to expectations, the new exam will not only not “clean up the market” and will not make the profession of an appraiser an elite one, but will force out the best, most experienced and efficient specialists from it, for whom this humiliating procedure is unacceptable.

According to CEO NP "ARMO" Elena Petrovskaya, the strange “deafness” of the Ministry of Economic Development, which refuses to accept any position other than its own, is really not easy to explain. “It would be nice if our relevant ministry did not hear only appraisers, we are used to this. But it ignores the position of the RSPP, " Business Russia”, The Chamber of Commerce and Industry, who supported our professional concerns, ignores the opinion of the Ministry of Labor, which stated the need to harmonize sectoral legislation with the principles of an independent qualification assessment system, which, by the way, was created by direct decree of the President of Russia. For what purposes? What is it for?"

General Director of SRO "Business Union of Appraisers" Irina Shevtsova also drew attention to the fact that the requirements for passing the State Examination Examination in relation to appraisers turned out to be clearly discriminatory. " Specialization, taken from nowhere, completely closed content of examination tasks, strict deadlines for passing and re-examination, completely exclude the possibility of obtaining a new qualification certificate by the majority of evaluators. This will tightly close the “entrance to the profession” both for new applicants and for those who have given the profession for decades.”

In addition to the obvious harm to the industry, the urgent passing of an unfinished and poorly prepared exam, according to the press conference participants, will lead to negative socio-economic consequences, since a sharp decrease in the number of appraisers will give rise to a multiple increase in tariffs for appraisal services, a significant increase in the timing of appraisal procedures and a critical decrease in the quality of appraisal services.

“Appraisers are not against putting things in order in the industry. But by himself Mr. qual. the exam will not solve her main problems - custom assessment and dumping",- said the vice-president of SRO RAO Kirill Kulakov. We have passed dozens of exams, and we are ready for this now, but at the same time we insist on a transparent, understandable and objective verification of our competencies. And since we have sectoral self-regulation, then the exam "to enter the profession" should be prepared and conducted by the professional community itself on the basis of the National Council for Evaluation Activities, and not by a state authority. At the same time, of course, "entry into the profession" should take place once, and not every 3 years. It would also be advisable to exempt appraisers who have passed the ECE and have more than 3 years of work experience from passing this exam.

The participants of the press conference were unanimous in their opinion that the only way to prevent the onset of socially dangerous consequences caused by ill-considered amendments to the legislation on valuation activities is by challenging them in court. However, since there is practically no time left before their entry into force, the assessors intend to quickly achieve the status quo for the current qualification certificates of experts without any additional requirements for them to pass the exam, and move the exam for practicing appraisers to 2019, when it will fully work in the country. independent system qualification assessments. In addition, the Ministry economic development It will be proposed to postpone the “entry to the profession” exam for young professionals until the disclosure of information on examination requirements and their interface with educational programs, as well as until the composition of the professional specializations of appraisers contained in the draft order of the Ministry of Economic Development is brought into line with professional standard"Evaluation Specialist"

10 years after the adoption of amendments to the Law on Valuation Activities, which established self-regulation individuals, amendments have finally been made to the Tax Code of Russia, which bring the activities of private appraisers out of the shadows!

And what, exactly, is the problem?

If you are working on employment contract in the company, then everything remains the same with you. But if you are an adventurous and courageous appraiser, operating independently in harsh waters Russian business, then from January 01, 2017 new adventures are waiting for you!

From the very first year of the existence of self-regulation, appraisers who sought to engage in appraisal activities on their own could not register with the tax authorities as private appraisers. They registered as individual entrepreneurs. Those appraisers who were engaged in self-assessment before self-regulation retained the status of an individual entrepreneur and continued their practice.

However, at the turn of 2007-2008, with the transition to self-regulation, the legislator changed the definition of valuation activity, specifying that it is professional. In turn, the status of "individual entrepreneur" implies the implementation of entrepreneurial activities. At the same time, the Tax Code of the Russian Federation did not regulate the procedure for registering a privately practicing appraiser.

The situation was aggravated by the numerous refusals of the tax authorities to register persons as privately practicing appraisers. Authorized executive authorities also did not give unambiguous answers. And the latest clarifications of the Ministry of Economic Development of Russia ( letter D06i-88 dated February 6, 2014), Rosreestr ( letter Мсх.№07-00666/14 dated February 10, 2014) and FAS Russia ( letter Ref. No. IA/48325/13 dated 02.12.2013) on this topic clearly do not provide for the registration of an appraiser as an individual entrepreneur to carry out appraisal activities.

What has changed now?

In the summer, the State Duma of Russia adopted Federal Law No. 243-FZ of July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance.”

Now, on November 18, 2016, the State Duma adopted in three readings Draft Law No. 11078-7 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain legislative acts of the Russian Federation (in terms of the implementation of certain provisions of the main directions of tax policy)”.

Taken together, both of these documents are designed to solve the problem of tax registration of individuals engaged in private practice. In Russia, these are not only appraisers. The amendments relate to the activities of mediators, patent attorneys, arbitration managers and other persons.

Clearly, tell us about the appraisers!

It is clear from the amendments that from January 1, 2017, appraisers who carry out their activities independently will be able to register with the tax authority as private appraisers.

In other words, from January 01, 2017, we will see the first real implementation of the provisions of the Law on Appraisal Activity on private appraisers.

We recall that according to Art. 4 of the Law on Appraisal Activities, an appraiser can carry out appraisal activities independently, engaging in private practice. And this provision was formulated by the Federal Law of July 27, 2006 No. 157-FZ.

How can I register for taxes?

As you know, NP ARMO, by virtue of the provisions of the law, regularly provides data from the register of members to Rosreestr for maintaining a consolidated register of appraisers.

Rosreestr is now obliged no later than the 10th day of each month to report to the tax authority at its location information for the previous month on all appraisers who are listed in the register of members or who have been excluded from it.

In turn, the tax authority is obliged to register (de-register) the appraiser within five days from the date of receipt of the relevant information from Rosreestr.

Further, the tax authority within the same period is obliged to issue (send) to the appraiser a notice of registration with the tax authority, confirming the registration with the tax authority of an individual as an appraiser, mediator, patent attorney.

In cases of termination of the appraiser's membership in a self-regulatory organization, deregistration is carried out by the tax authority on the basis of information provided by Rosreestr.

Therefore, now, while there is still time, it is extremely important to check your personal data in!

After all, they will be used by Rosreestr and tax authorities for tax registration of appraisers.

What about insurance premiums?

The second part of the Tax Code of Russia is supplemented by Section XI, which provides that private appraisers are payers of insurance premiums. This section also describes in detail the procedure for calculating and paying these contributions.

Do I need to close the IP?

No, don't. If you want to engage in other activities that are not related to valuation activities, for example, cost consulting, then you can enter into appropriate agreements as an individual entrepreneur, while maintaining a simplified taxation system.

But you must enter into an appraisal contract as a private appraiser.

I can't figure out if this is good or bad?

NP "ARMO" has always been more focused on appraisers as individuals - professionals in their activities (for legal entities There is an Employers Association!). It seems to us that the amendments will make it possible to fully implement the original idea of ​​switching to self-regulation of individuals.

Appraisers will be able to independently determine the rights and conditions of their activities and not depend on the conditions of the employer. Appraisers will independently conclude an agreement for the assessment.

But with rights comes responsibility. We expect that with the transition to private practice, the institution of compulsory liability insurance for appraisers and a compensation fund may finally start working.

A significant disadvantage is the impossibility of using a simplified taxation system by a private appraiser. But in Russia as a whole, the tax policy is now changing in the direction of increasing tax deductions.

We have more questions!

Believe it or not, we do too! We have already sent detailed appeals to Rosreestr, the Ministry of Economic Development of Russia and the Federal Tax Service in order to obtain detailed instructions to prepare for the transition to private practice. The answers will be published on our website.

But you can always contact the head of the legal department of NP "ARMO" Nikita Vlasov for detailed advice on this topic.

General Director of NP "ARMO" Elena Petrovskaya as a member of the Council for Appraisal Activities under the Ministry of Economic Development of Russia, she applied to the Ministry to consider the issue of private appraisers at a regular meeting of the Council for Appraisal Activities.

NP "ARMO" considers it important to make every effort to develop comfortable and transparent rules for tax registration of private appraisers.