To achieve positive results, according to Mikhail Mishustin, has been due to the special approach of the Ministry, not Stavtseva the purpose of carrying out any “terrible” reviews.
MOSCOW, 20 Nov. Taxpayers of the Russian Federation for nine months of self assessed yourself taxes by 2.4 billion rubles in the framework of the control of transfer prices, said the head of the Federal tax service Mikhail Mishustin in interview to the newspaper “Kommersant”.
“The amount of self-adjustment has a positive trend — during the first 9 months of 2015, more than 700 taxpayers of adjusted tax base for transactions in 2014, totaling more than 17 billion rubles, twice more than in 2012-2013. In an additional budget has received 2,4 billion roubles, were reduced the losses of 2.2 billion rubles,” — said Mishustin.
Transferee transaction is a transaction between related companies, which can be used for understating of tax base on profit tax. Since 2012 in Russia the law on the control of such transactions.
Thus, according to mishustina, tax service no purpose “to engage in some terrible tests”. “We tried to control the behavior of the taxpayer, showing the risks that may be it, if he’s not properly — including transfer pricing — be declared,” said he.
To achieve positive results, he said, was possible thanks to the special approach of the tax authorities to control these transactions can only FNS of Russia (without the participation of territorial tax authorities) — and this greatly limits the number of inspections.
“We, in turn, has developed a system of effective risk analysis, monitoring of moving of the tax base among companies in the holding to identify areas of potential risk,” — said Mishustin. During inspections, the focus is on such areas with a potentially high risk, he explained.