Acsour legal digest (May 2017)
Legal Digest \ 30.05.2017

Increase in fines for violation of the legislation on personal data protection

From July 1, 2017, all employers should pay close attention to compliance with the legislation on personal data. There are new grounds for fines, with the maximum fines increasing from 10 to 290 thousand rubles. In order to follow the rules, an organization has to correctly draw up the Provision on personal data and receive a written agreement from employees to process their personal data.

Compared to the current wording of the Code, seven new kinds of violations in the sphere of personal data (hereinafter PD) appear instead of one, namely:
1. PD processing in cases not stipulated by the legislation or incompatible with the purposes of PD collection.
2. PD processing without written consent of the PD subject or processing in violation of the established legislative requirements.
3. PD operator’s failure to perform the duty of ensuring unlimited access to the document determining the operator’s policy with regard to PD processing or information about the PD protection requirements being fulfilled.
4. PD operator’s failure to perform the duty of providing the subject with information concerning his PD processing.
5. PD operator’s failure to fulfill the requirement of PD specification, their blocking or destruction within the set time limits where the PD are incomplete, outdated, inaccurate, illegally received or unnecessary for the declared processing purpose.
6. Operator’s failure to ensure PD integrity during storage of physical media and exclusion of unauthorized access to them during PD processing without the use of automation facilities.
7. The failure of a PD operator being a state or municipal body to perform the duty of PD depersonalization or in compliance with the established requirements or methods of PD depersonalization.

Federal Law No. 13-FZ “On Introduction of Changes in the Code of the Russian Federation on Administrative Violations” dated February 7, 2017 comes into effect as of July 1, 2017.

Acsour is ready to provide services for your company on development and introduction of alterations in the Provision on personal data. For additional information please contact your Acsour partners via ask@acsour.com.

Introduction of electronic sick leave certificates

From July 1, 2017, it will be possible to use electronic sick leave certificates in the territory of the Russian Federation. This will considerably reduce the risks of fines for employers related to the acceptance of counterfeit sick leave certificates or those non-complying with the Social Insurance Fund requirements. Moscow was one of the regions where the project of using electronic sick leave certificates was tested. The introduction of the system of electronic sick leave certificates throughout the country will take place gradually during 2017–2020.

The issuance of electronic medical disability certificates will not be country-wide and mandatory. Regions will start issuing electronic sick leave certificates when they are ready during 2017–2020. Citizens will independently choose the form of obtaining a sick leave certificate: paper or electronic.
For any person who wants to be able to promptly receive information about the sick leave certificates issued to citizens, a special computer-based system will appear, its operator being the Social Insurance Fund of Russia.

When issuing a sick leave certificate to a patient, the physician and the medical institution will certify the document with enhanced qualified electronic signatures. Access to the sick leave certificates database will be available for the Social Insurance Fund medical institutions and all employers. The latter will be provided only with the data about citizens currently employed by them. Thus, it will be extremely difficult to lose or to counterfeit a sick leave certificate. Employers will be able to avoid fines for acceptance of documents that do not conform to the Social Insurance Fund requirements for payment while fund specialists will be able to verify the information submitted by the employer.

The Law “On introduction of changes in article 13 of the Federal Law On compulsory social insurance in case of temporary incapacity to work and in connection with maternity” and articles 59 and 78 of the Federal Law “On the basics of occupational safety of citizens in the Russian Federation” comes into effect as of July 1, 2017. Pursuant to the law, from July 1 this year paper and electronic sick leave certificates in Russia will be equally legally valid.Acsour will keep you informed of all relevant updates.

Acsour will keep you informed of all relevant updates.

Introduction of mandatory civil defense induction for new employees

As of May 2, 2017, all employers will be obliged to organize civil defense induction for new employees and to plan and carry out training in civil defense with all personnel. The fines for violation of this requirement are from 100 thousand to 200 thousand rubles. Scheduled and unscheduled inspections on civil defense regulations compliance and carrying out relevant activities are arranged by Russian Emergency Ministry.

Resolution of the Government of the Russian Federation dated April 19, 2017, No. 470 amends the existing Regulation on the organization of training of the population in the field of civil defense. In particular, organizations are assigned the following duties:

Resolution of the Government of the Russian Federation dated April 19, 2017, No. 470 amends the existing Regulation on the organization of training of the population in the field of civil defense. In particular, organizations are assigned the following duties:

  • to develop a program for holding an introductory briefing on civil defense with employees; 
  • to conduct an introductory briefing on civil defense with newly employed people within the first month of their work; 
  • to plan and to carry out training and exercises in civil defense.

Administrative responsibility is established for noncompliance with the requirements and measures in the field of civil defense. The organization will be fined from 100 thousand to 200 thousand rubles unless it carries out measures for preparation for defense and protection of employees from the hazards emerging during hostilities or as a result of them. 

The changes are valid as of May 2, 2017.

New procedures for filling out waybills

As of February 26, 2017, it is no longer necessary to affix the stamp of the legal entity or individual entrepreneur being the owner of the vehicle in the headline part of the waybill. The organizations involved in the transportation of passengers or freight are to state the date and time of the pre-trip technical inspection in the waybill.

Order of the Ministry of Transport of the Russian Federation dated January 18, 2017, No. 17 introduced changes in the document “Mandatory particulars and procedure of filling out waybills” approved by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152.
From February 26, 2017, the procedure for filling out waybills changes as follows:

  • It is no longer necessary to affix the seal or stamp of the legal entity or individual entrepreneur owning the vehicle under the right of ownership or on other legal grounds in the headline part of the waybill. 
  • The date and time of the pre-trip technical inspection of the vehicle must now be stated by the controller of the technical condition of the vehicles that performed the relevant control and must be attested by his signature, stating his last name and initials. 

Under the law of traffic safety the pre-trip control of the technical condition of vehicles according to the procedure established by the Ministry of Transport is to be organized and carried out by the legal entities and entrepreneurs carrying out transportation by, for example, vehicular transportation.

Explanations on application of premium exemptions for IT companies

The Federal Tax Service official explanation has been published on the procedure for applying premium exemptions by IT companies in case of violation of the rules of receiving the exemption. Now the organization is to recalculate the premiums from the beginning of the calendar year in case of violations.
In its Letter dated March 1, 2017, No. БС-4-11/3705 the Federal Tax Service (hereinafter FTS) explains what IT companies applying reduced tariffs for insurance premiums should do if they stop meeting the criteria established by the Tax Code.

To apply reduced insurance premium tariffs in 2017 and subsequent periods until 2023 an organization operating in the field of IT that has received state accreditation must meet the criteria established by item 5 of article 427 of the Code about the income share and average number of employees based on the results of the reporting (accounting) period of 2017 and subsequent periods until 2023.

If the organization has failed to confirm compliance with the condition on the income share on the basis of results of the activities over the reporting (accounting) period, it is not entitled to apply reduced insurance premium tariffs from the beginning of the accounting period (calendar year). An organization has to recalculate previously calculated insurance premiums based on the generally established tariff. In this case no penalties or fines are charged.

If based on the results of the activities for any subsequent reporting period of the same calendar year or over the accounting period (calendar year) the organization complies once again with the condition about the income share, given compliance with two other conditions established by item 5 of article 427 of the Code it is entitled to apply reduced insurance premium tariffs from the beginning of the calendar year and to recalculate the previously calculated insurance premiums according to the generally established tariff by their refund or set-off.

Acsour is monitoring changes in premium exemptions in IT industry and will keep you informed of all recent news.

Possibility to pay taxes for a third person

With Federal Law dated November 30, 2016, No. 401-FZ coming into force, it has become possible to pay taxes and insurance contributions (except contributions for injuries) for other persons: for an organization or a citizen (taxes from November 30, 2016, premiums from January 1, 2017).

However, the taxes and contributions paid to the budget for a taxpayer by a third person shall not be refunded (supplement to item 1 article 45 of the Tax Code of the Russian Federation).

Right of tax authorities to request information on audit secrets

From 2018 audit secrets may be canceled; it is planned to allow the Federal Tax Service to request information obtained by the auditors during the audit.
The draft of Federal Law on the introduction of changes to the Tax Code of the Russian Federation is currently under discussion stating that from 2018 the Federal Tax Service will be able to request auditors to disclose audit secrets.

At the moment the Federal Law “On Audit activities” refers to any information and documents obtained during provision of the service to the notion of audit secrets. An exception is made only for the information disclosed by the person himself and the information about the concluded agreement for the services. The draft law suggests to not just determine the conditions of access to an audit secret, but actually to remove this notion from the legislation.

Tax control will allow collection, storage, use and dissemination of information about the taxpayer (the payer of dues, the payer of insurance premiums, tax agent) received from auditing organizations and individual auditors. The officer of the tax authority will be entitled to request auditors to provide the documents (information) obtained by them during audits and provision of other auditing services providing grounds for calculation and payment (deduction, transfer) of the tax (dues) by the organization. These documents may be requested by the tax authority unless they are presented according to the established procedure by the taxpayer itself.The current wording of the Tax Code does not allow collection, storage, use and dissemination of information about the taxpayers received in violation of the requirement for confidentiality of information

The current wording of the Tax Code does not allow collection, storage, use and dissemination of information about the taxpayers received in violation of the requirement for confidentiality of information being a professional secret of other persons, in particular, an audit secret, during the tax control.

Acsour is monitoring development of this draft law and will keep you informed of all recent changes.

Head of Marketing Department:
Valeria Fursa phone: + 7 (812) 454-4424 e-mail: ask@acsour.com