Moratorium does not equal lack of control
Posted: Sun Jan 19, 2025 9:05 am
The Ministry of Digital Development is discussing the extension of the tax break on profits of IT companies, but plans to limit the number of its recipients. At the same time, the Federal Tax Service of Russia has planned to increase tax collection by 14% (compared to 2023) and pay attention to the effectiveness of targeted support for IT companies.
It is already possible to assume that in the future, businesses china telegram database will see a narrowing of the provision of IT benefits, and the attention of regulatory authorities to them will increase. For entrepreneurs, the preservation of previously received preferences comes to the fore. The current moratorium on on-site tax audits of IT companies in this case is not a guarantee of immunity.
Victoria Shlykova, chief lawyer of the legal consulting group "Kom-Unity", explained why the current moratorium on tax audits does not mean their absence and what to do if your business is the subject of an audit.
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The moratorium on on-site tax audits of IT companies is valid until March 3, 2025 inclusive. However, exemption from tax audits does not equal complete and uncontrolled activity, since the moratorium has its exceptions. In particular, the Tax Code establishes that the appointment and conduct of on-site tax audits is still possible:
with the consent of the head (deputy head) of the Federal Tax Service of Russia;
with the consent of the head (deputy head) of the superior tax authority;
at the request of a lower tax authority.
The tax service continues to continuously monitor the activities of IT companies. And when it receives information that suggests that a business is using the IT benefit illegally, the inspectorate makes a request to the Federal Tax Service of Russia, which then orders an inspection.
It is already possible to assume that in the future, businesses china telegram database will see a narrowing of the provision of IT benefits, and the attention of regulatory authorities to them will increase. For entrepreneurs, the preservation of previously received preferences comes to the fore. The current moratorium on on-site tax audits of IT companies in this case is not a guarantee of immunity.
Victoria Shlykova, chief lawyer of the legal consulting group "Kom-Unity", explained why the current moratorium on tax audits does not mean their absence and what to do if your business is the subject of an audit.
Subscribe to RB.RU in Telegram
The moratorium on on-site tax audits of IT companies is valid until March 3, 2025 inclusive. However, exemption from tax audits does not equal complete and uncontrolled activity, since the moratorium has its exceptions. In particular, the Tax Code establishes that the appointment and conduct of on-site tax audits is still possible:
with the consent of the head (deputy head) of the Federal Tax Service of Russia;
with the consent of the head (deputy head) of the superior tax authority;
at the request of a lower tax authority.
The tax service continues to continuously monitor the activities of IT companies. And when it receives information that suggests that a business is using the IT benefit illegally, the inspectorate makes a request to the Federal Tax Service of Russia, which then orders an inspection.