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Changes to Tax Procedures: 2013-2015


Mailing by post

Starting August 1, 2013 tax authorities will be mailing correspondence: to Russian organizations – at the address registered with the Unified State Register of Legal Entities(ЕГРЮЛ); to foreign companies – at the address registered with the Unified State Register of Taxpayers (ЕГРН). The concept of “mailing address” is no longer valid.

Collection of arrears

Currently a company can collect arrears from another company only in cases when the accounts of debtor company receive funds for goods (services). After August 1, 2013 tax authorities will also be able to recover the arrears in cases where the debtor company received notice of tax inspection and transferred funds or other assets to an affiliated or a primary company which formerly made collection of arrears impossible.

Suspension of bank operations

Starting in 2015, a taxpayer’s bank accounts may be suspended if the taxpayer does not respond to an electronic request from the tax authorities for information, documents, explanation, or a request to visit the tax office.

Banking information

Starting on July 1, 2014, banks will be obligated to inform the tax authorities about opening, closing and modifying bank accounts and deposits by private persons.

Tax authority power widened

Starting on January 1, 2014, no changes are made for primary tax declarations: to demand clarifications tax inspectors must find an error or a discrepancy. However, for revised declarations which decrease tax amounts or increase business losses, tax authorities will be able to request explanations and verification immediately, and the taxpayer is obligated to present it within five days.

Starting January 1, 2015 within the framework of desk audits of VAT declarations, tax authorities will be able to visit the taxpayer for an inspection. Inspections can take a place if: the taxpayer submits a tax declaration with a VAT refund or 2) in the course of the desk audit inspectors reveal information inconsistent with data received from other sources.

Fines of late tax declaration

The amount of penalty remains the same: 5% of the sum of delinquent tax for every month of delay in submitting tax declaration, but not exceeding 30% and not less than 1000 rubles. However, the amount of delinquent tax will be calculated differently. According to an amendment which comes in effect on January 1, 2014, the percentage amount is calculated from the sum of delayed tax. In other words, if the declaration was submitted late but the tax paid on time, the fine is charged at a minimum amount of 1000 rubles.


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