The Ministry of Finance proposed to expand tax monitoring and the use of financial
The Ministry of Finance has prepared a bill on the point of preserving the tax system as part of the implementation of previously adopted “main directions of tax policy” for a three -year period. Among the proposals are the expansion of tax monitoring and the mitigation of the conditions for transferring the right to an investment tax deduction within a group of companies. Experts believe that changes can expand the use of these mechanisms, noting, however, that simultaneously increased control during tax monitoring can interfere with this.
The Ministry of Finance published a draft change to the Tax Code, which provides for the point donaching of the fiscal system. Among the numerous offers of the department is the expansion of tax monitoring. We recall, it consists in a voluntary (in some cases-mandatory) providing tax authorities online for the application to accounting and tax accounting of companies in exchange for their exemption from field inspections. If problems with taxes are detected, monitoring participants can avoid fines by eliminating violations. Now in this mode there are 737 large companies. For “entry” it is necessary to comply with three requirements: at least 800 million rubles. assets and annual turnover, as well as 80 million rubles. taxes paid for the year.
According to the bill of the Ministry of Finance, after its adoption for connection to monitoring, it will be enough to “pass” only one of the criteria.
In this case, the conditions of participation are clarified. Thus, the list of grounds for early termination of monitoring is expanding – these are two or more cases of violation of the procedure and deadlines for providing access to the tax authorities to documentation, as well as the inconsistency of internal control systems for the requirements. In addition, when applying agreements on the protection and encouragement of investment (SZPK), tax authorities are given the possibility of taking the excavation of the monitoring participant if violations are detected.
The Federal Tax Service “Kommersant” explained that the weakening of the requirements for connecting to tax monitoring will lead to the growth of its participants at least three times. The expansion of authority in control measures is due to the fact that, within the framework of tax monitoring for participants in the SZPK, not only the correct calculation of payments is checked, but also the actual costs at which the company’s support is (reimbursement of costs, tax deductions).
Other amendments to the Tax Code are expanding the possibility of using the recently introduced federal investment tax deduction (Finv).
This, we recall, the mechanism of compensation by the budget of 3% of the expenses of companies for investment in equipment and intangible assets. The norm was designed to smooth out an increase in income tax rate from 20% to 25% (See “Kommersant” dated November 12, 2024). FINVs can take advantage of companies from the areas of production, processing, and electricity provision, as well as hotels, catering enterprises and engaged in scientific research and developments. Now it is allowed to transfer the right to deduction within a group of companies, if the transmitting and receiving organizations receive profile codes of the OKVED. The bill makes it possible to apply Finv with any company included in the group with the taxpayer that carried out the capacity, regardless of the field of activity.
DRT partner Julia Orlova notes that the bill is aimed at increasing the potential circle of tax monitoring participants while increasing control, especially in terms of information interaction. According to the partner of the Department of Tax and Legal Consulting of Kept Ilarion Lemetinen, exclusion from the participants in monitoring due to the inconsistency of internal control systems can reduce the attractiveness of this mechanism, because « companies bear great expenses for entry and want to be confident in the possibility of its use. »
According to Kirill Nikitin, the head of the Business Russia Expert Center for Tax and Budget Policy, the expansion of the Finv is a long -standing request representing the interests of a large business of business organizations and is actually observing one of the business agreements. Taking into account the current “super-profitable restrictions”, he adds, some experts express fears that even the amount of deduction in 150 billion rubles provided by the budget-2025. It may not be chosen. Now, Kirill Nikitin notes, to evaluate the potential expansion of the circle of the recipients of the Finv, as well as the demand for the deduction in the current parameters. Statistics on the results of the first quarter have not yet been made public. The head of the tax practice of Tax Compliance Fedor Petrik notes that innovations are relevant for certain groups of companies, but a small deduction will not allow changes to significantly reduce the tax load as a whole.
