The CTG allows the holding companies to merge base of the profit tax that saves them from control over transfer pricing, which is used to optimize tax payments, said the head of the controlling Agency Tatyana Golikova.
MOSCOW, 27 Jan. The accounts chamber of the Russian Federation noted the growing shortfall in income of the regions in 2015 because of the created consolidated taxpayer groups (CTG), said the head of the controlling Agency Tatyana Golikova.
“For 2014 we had net result for the CTG: lost income overall — 65 billion rubles, lost 31 regions. For the first half of 2015 is already 53 billion, has lost 47 of regions”, — said Golikova, speaking at the parliamentary hearings in the Federation Council.
The CTG allows the holding companies to merge base of the profit tax that saves them from control over transfer pricing, which is used to optimize tax payments. In Russia registered 16 CTG, including Rosneft, Severstal, Gazprom, LUKOIL, NOVATEK, Mechel. In 2015, the possibility of creating a new CGT had been suspended in connection with the fact that in some regions there was a significant loss of fiscal revenues.
Now the authorities discuss the extension of the moratorium on the creation of the CTG until 2019. Golikova noted that in 2016, according to the draft budget, grants budget balance of the regions will grow by 52.4% — up to 91.5 billion rubles. in her words, in the total amount of subsidies does not stipulate any compensation in connection with the operation of the CTG.
The Minister of Finance of Russia Anton Siluanov did not rule out that regions may receive such compensation in the current year — within the funds provided for in the budget for subsidies to the subjects of the Russian Federation. “But I think that 2015 this problem will not solve because we have a worsening trend,” he said.
“We talked about what resources will be insufficient, and proposed the Ministry of Finance to reflect on the methodology of calculating fiscal capacity when determining the size of subsidies in income tax, keeping in mind that in the calculation of tax capacity should be taken as a period of 2.5 years (2013, 2014 I half of 2015), and 1.5 years, because the main problem of the CTG came in 2014 and 2015,” said she.