the Russian Government has prepared a bill on amendments to the Tax code that will dramatically increase the total amount of fines for tax purposes even in the absence of malicious intent or any wrongdoing, the newspaper “Vedomosti”.
the Document allows the Federal tax service (FNS) is considered invalid, the Declaration contains an arithmetic error. The Cabinet decided to change the order in which the Declaration of mistakes is considered filed, but the taxpayer is given five days to make it correct information.
Interviewed by the publication tax lawyers explained that most arithmetical mistakes in declarations are not intentional, but due to the negligence or incompetence of the responsible employee. Deliberate distortion of the document is fraught with fiscal, administrative, and in some cases criminal liability.
there are also cases when entrepreneurs are simply not able to correctly calculate taxes and deductions from them, because they do not have all the data. For instance, the contractor did not provide the invoice within the specified period.
As explained partner of KPMG in Russia and the CIS Mikhail Orlov, in the case of approval of amendments to the honest taxpayer who may be the offender at any time, which means that he can impose a fine or even open a criminal case.
Experts found it difficult to say what caused such a tightening, but I believe that in this way the authorities want to replenish the budget at the expense of the fines. Partner tax practice of CMS Russia Gayk Safaryan said the situation is new pressure on business, especially if he took the help of the state during the epidemic of the coronavirus. Because large organizations may not be enough for five days even to search for errors, after which you have to prepare a new document.
the Situation when due to small errors, FNS will issue a fine in the amount of five percent of the unpaid amount, and may become massive. At the same time for the authorities, such changes will significantly simplify the work allowing to reduce the number of Desk audits.
Earlier it became known that Russia is going to impose a tax on robots. It will be comparable to the average size of the tax to incomes of physical persons (NDFL) in a profession whose functions are performed by artificial intelligence.
