RusBankrot
We know everything about bankruptcy
18/10/2024
Friday
THIS DAY IN HISTORY:
18 October 
1970 The first ever space flight of a cat (Felicette).
1970 A decree on the equalization of the rights of peasants with other estates was issued in Russia. This concerned the civil service, freedom to choose a permanent residence and the abolition of corporal punishment.
1970 Alaska passed from Russia to the United States.
18 October
1970 The first ever space flight of a cat (Felicette).
1970 A decree on the equalization of the rights of peasants with other estates was issued in Russia. This concerned the civil service, freedom to choose a permanent residence and the abolition of corporal punishment.
1970 Alaska passed from Russia to the United States.
BUSINESS WARNED THE FEDERAL TAX SERVICE ABOUT PROBLEMS WITH TAX AMNESTY
In the list of his recent instructions, the Head of State mentioned the need for a tax amnesty. It is expected that the Government of the Russian Federation and legislators will make appropriate amendments to the Tax Code of the Russian Federation by the end of July this year. According to the president, the law should not allow cases in which business is not interested in development.
Andrey Shubin, Executive Director of Opora Russia, drafted an appeal to Dmitry Satin, Deputy head of the Federal Tax Service. The contents of the letter are commented on by RBC. In it, the author points out the lack of clear criteria for artificial business fragmentation in the law. This may negatively affect the implementation of the tax amnesty. The second problem is the lack of incentives for businesses to conduct economic activities without resorting to such schemes.
In this case, we are talking about optimization methods, the use of which allows you not to switch from the STS to the general taxation regime. At the same time, the authorities want companies to abandon the pretended fragmentation. Shubin cites signs of such fragmentation, which the Federal Tax Service called the main ones in 2017. However, they do not exhaust the list of possible tax avoidance schemes.
Shubin expresses concerns that even completely legitimate ways of entrepreneurship like family business or franchising can be considered by tax authorities as ways of fragmentation. In this case, a commercial concession may involve risks for both the copyright holder and the franchisee.
The business association proposes that the Federal Tax Service introduce clear criteria into the legislation that increase the predictability of business in relation to relations with tax authorities. In addition, it is proposed to introduce incentive measures into the regulatory framework, for example, maintaining the preferential status of small and medium-sized businesses or reducing rates.
According to statistics on splits, over five years (from 2018 to 2023), the tax authorities made additional charges of about 56 billion, and judges reviewed 643 such cases. At the same time, the addressee of the letter, Dmitry Satin, previously said that the already established practice of applying the law is sufficient for the proceedings in such cases. The Federal Tax Service does not see the need to legislate such criteria.
Opora Russia proposes to start a tax amnesty on January 1, 2025. Such an "X hour", according to the text of the letter, will help prepare the business for new working conditions. At the same time, it is advisable if the amnesty is automatic and does not require additional declarations from entrepreneurs.
Andrey Shubin, Executive Director of Opora Russia, drafted an appeal to Dmitry Satin, Deputy head of the Federal Tax Service. The contents of the letter are commented on by RBC. In it, the author points out the lack of clear criteria for artificial business fragmentation in the law. This may negatively affect the implementation of the tax amnesty. The second problem is the lack of incentives for businesses to conduct economic activities without resorting to such schemes.
In this case, we are talking about optimization methods, the use of which allows you not to switch from the STS to the general taxation regime. At the same time, the authorities want companies to abandon the pretended fragmentation. Shubin cites signs of such fragmentation, which the Federal Tax Service called the main ones in 2017. However, they do not exhaust the list of possible tax avoidance schemes.
Shubin expresses concerns that even completely legitimate ways of entrepreneurship like family business or franchising can be considered by tax authorities as ways of fragmentation. In this case, a commercial concession may involve risks for both the copyright holder and the franchisee.
The business association proposes that the Federal Tax Service introduce clear criteria into the legislation that increase the predictability of business in relation to relations with tax authorities. In addition, it is proposed to introduce incentive measures into the regulatory framework, for example, maintaining the preferential status of small and medium-sized businesses or reducing rates.
According to statistics on splits, over five years (from 2018 to 2023), the tax authorities made additional charges of about 56 billion, and judges reviewed 643 such cases. At the same time, the addressee of the letter, Dmitry Satin, previously said that the already established practice of applying the law is sufficient for the proceedings in such cases. The Federal Tax Service does not see the need to legislate such criteria.
Opora Russia proposes to start a tax amnesty on January 1, 2025. Such an "X hour", according to the text of the letter, will help prepare the business for new working conditions. At the same time, it is advisable if the amnesty is automatic and does not require additional declarations from entrepreneurs.
17.05.2024
