The largest companies will benefit from the mechanism of protection against claims of tax specialists


The state Duma will consider on second reading a bill under which the largest taxpayers will be able to align their trades with the Federal tax service (FTS), even before their imprisonment, the newspaper “Vedomosti”. FNS supports the document, told the newspaper the Deputy Minister Sergey Arakelov.

Take advantage of the rule provided by the project, can the largest taxpayers, the company, which paid for the preceding period of not less than 300 million rubles of taxes and have income and assets worth over 3 billion rubles.

According to Federal officials, twenty or thirty companies would like to enter into an agreement under the new rules. All criteria fall under the 2000 legal entities, he noted, moreover, FNS may extend the rule to include a broader range of companies, i.e. to lower thresholds for such agreements.

Currently under agreements with the Federal tax service a company can get explanation only on the already committed transactions. Under the bill, this opportunity will also apply to future transactions, the company will be able to send a request to the interregional Inspectorate with a description of the essential circumstances of the transaction, the timing of payments, information about partners and the business purpose of the transaction.

The tax authorities should provide information about how much the company should pay taxes, as well as about the consequences, says the head of tax practice at “Egorov, Puginsky, Afanasiev and partners” Sergey Kalinin.

The company and the tax authority must agree on the explanation and sign the agreement. If after the transaction the Ministry of Finance poenae position or if there is a change of judicial practice, the tax authorities cannot assess additional tax on the transaction or challenge it.

Company. we now turn to the tax authorities for clarification, but that “informal agreements” that do not give any commitments or guarantees, says an employee of the tax authorities. In his words, to challenge the agreement, FNS will, if the company will provide incomplete or false data.