RusBankrot
We know everything about bankruptcy
05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
Imports through foreign intermediaries may face fines and additional charges.
Recently, the Federal Tax Service has increased its attention to foreign economic transactions involving foreign intermediaries. Companies that use "technical" contractors from friendly jurisdictions to import goods run the risk of incurring additional taxes and fines. The reason is the position of the tax authorities, who do not consider the "margin" of such agents to be operating income. Fiscal authorities, as a rule, consider it as passive income, equating it with gratuitous payments or dividends.
Problems arise if a foreign partner does not have office space, employees, and expenses in their country. He makes tax payments at a minimum, while receiving payment from the Russian side for services that may not actually be provided. It is precisely such structures that fall under the retraining by the tax authorities.
According to experts quoted by Forbes (https://www.forbes.ru/finansy/538782-eksperty-rasskazali-o-nalogovyh-riskah-pri-postavkah-iz-za-rube...) , (https://www.forbes.ru/finansy/538782-eksperty-rasskazali-o-nalogovyh-riskah-pri-postavkah-iz-za-rube... ) when such payments are reclassified "into liabilities", double taxation occurs. Income tax cannot be included in the expenditure part of the budget. But at the same time, there is an obligation to pay withholding tax on the payment amount. The Russian side, as a tax agent, is responsible for withholding and transferring this tax. In case of violations, fines of up to 40% are possible. Penalties may be added to this (as they are known to be calculated) at the key rate of the Central Bank of the Russian Federation.
This business model has been especially actively applied since 2022 against the background of sanctions restrictions. For a number of companies, using an independent foreign link turned out to be the only supply option. However, in conditions of budget deficits and increased control, such schemes are often perceived by tax authorities as an attempt to avoid taxation.
According to the lawyers, the tax authorities refer to Article 309 of the Tax Code of the Russian Federation, which makes it possible to qualify not only royalties or dividends, but also any "similar" payment as passive income. This is especially true when prices are inflated between interdependent parties. In such cases, the excess margin may be recognized as hidden income subject to taxation in Russia.
Working with conduit structures by itself does not violate the law. However, the risk of not recognizing the "margin" in expenses remains. It can be included in the price of the product in advance. In conditions of a high key rate, experts warn, the amount of penalties for tax arrears may be equal to the tax itself.
In addition to the tax consequences, there are also business risks. Some intermediaries may turn out to be unreliable: after receiving an advance payment, they either disrupt deliveries or ship goods of inappropriate quality. Hidden fees, disguised as logistical costs, are also possible, which increases the total cost of the product.
Lawyers recommend that importers prepare a "security file" in advance – documents confirming the economic feasibility of choosing an intermediary. In addition, if a dispute with the Federal Tax Service has already arisen, it is worth using a tax reconstruction mechanism that allows you to adjust the tax base at the level of the real "margin", rather than the entire transfer amount.
Photo: Freepik
Problems arise if a foreign partner does not have office space, employees, and expenses in their country. He makes tax payments at a minimum, while receiving payment from the Russian side for services that may not actually be provided. It is precisely such structures that fall under the retraining by the tax authorities.
According to experts quoted by Forbes (https://www.forbes.ru/finansy/538782-eksperty-rasskazali-o-nalogovyh-riskah-pri-postavkah-iz-za-rube...) , (https://www.forbes.ru/finansy/538782-eksperty-rasskazali-o-nalogovyh-riskah-pri-postavkah-iz-za-rube... ) when such payments are reclassified "into liabilities", double taxation occurs. Income tax cannot be included in the expenditure part of the budget. But at the same time, there is an obligation to pay withholding tax on the payment amount. The Russian side, as a tax agent, is responsible for withholding and transferring this tax. In case of violations, fines of up to 40% are possible. Penalties may be added to this (as they are known to be calculated) at the key rate of the Central Bank of the Russian Federation.
This business model has been especially actively applied since 2022 against the background of sanctions restrictions. For a number of companies, using an independent foreign link turned out to be the only supply option. However, in conditions of budget deficits and increased control, such schemes are often perceived by tax authorities as an attempt to avoid taxation.
According to the lawyers, the tax authorities refer to Article 309 of the Tax Code of the Russian Federation, which makes it possible to qualify not only royalties or dividends, but also any "similar" payment as passive income. This is especially true when prices are inflated between interdependent parties. In such cases, the excess margin may be recognized as hidden income subject to taxation in Russia.
Working with conduit structures by itself does not violate the law. However, the risk of not recognizing the "margin" in expenses remains. It can be included in the price of the product in advance. In conditions of a high key rate, experts warn, the amount of penalties for tax arrears may be equal to the tax itself.
In addition to the tax consequences, there are also business risks. Some intermediaries may turn out to be unreliable: after receiving an advance payment, they either disrupt deliveries or ship goods of inappropriate quality. Hidden fees, disguised as logistical costs, are also possible, which increases the total cost of the product.
Lawyers recommend that importers prepare a "security file" in advance – documents confirming the economic feasibility of choosing an intermediary. In addition, if a dispute with the Federal Tax Service has already arisen, it is worth using a tax reconstruction mechanism that allows you to adjust the tax base at the level of the real "margin", rather than the entire transfer amount.
Photo: Freepik
06.06.2025
