Внесены «короновирусные» поправки в НК РФ

Екатерина Уцына

Внесены "короновирусные" поправки в НК РФ
CITAlliance / Depositphotos.com

Сегодня вступили в силу поправки в налоговое законодательство, внесенные в связи с распространением новой коронавирусной инфекции (Федеральный закон от 22 апреля 2020 г. № 121-ФЗ). Прежде всего расширяется перечень доходов, освобождаемых от НДФЛ. В него теперь включены стимулирующие выплаты медперсоналу, которые назначаются и выплачиваются за особые условия труда и дополнительную нагрузку медработникам, лечащим новую коронавирусную инфекцию. Также освобождаются от налогообложения субсидии субъектам малого и среднего предпринимательства, работающим в наиболее пострадавших отраслях экономики (перечень отраслей утв. постановлением Правительства РФ от 3 апреля 2020 г. № 434). Не смотря на то, что вышеуказанные субсидии, а также произведенные за их счет расходы не разрешено включать налогооблагаемую базу, законодательством разрешается учесть для целей налога на прибыль ряд других расходов. Например, на дезинфекцию помещений и приобретение приборов, лабораторного оборудования, спецодежды и других средств индивидуальной и коллективной защиты для выполнения санитарно-эпидемиологических и гигиенических требований госорганов в связи с распространением новой коронавирусной инфекции. Или расходы на приобретение медизделий для диагностики (лечения) новой коронавирусной инфекции, а также на сооружение, изготовление, доставку и доведение их до пригодного состояния. Расходы на дизинфекцию могут учесть и налогоплательщики, применяющие ЕСХН и УСН.

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Внесены и поправки и в порядок уплаты авансовых платежей. Так, до конца 2020 года налогоплательщики могут уплачивать их исходя из фактической прибыли. Перейти на такой режим можно начиная с отчетного периода четыре месяца, пять месяцев и так далее до окончания календарного года. Измененный порядок обязательно должен быть отражен в учетной политике. Для того, чтобы перейти на такой способ уплаты, налогоплательщик должен уведомить инспекцию не позднее 20 числа месяца, на который приходится окончание отчетного периода, начиная с которого он переходит на уплату ежемесячных авансовых платежей исходя из фактической прибыли. Но если организация решила уплачивать аванс таким образом уже с апреля, то сообщить в налоговый орган нужно до 8 мая 2020 года.

Источник: garant.ru

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