Tax monitoring is a new regime of the tax control that has been acting since 2016 and has replaced traditional inspections of tax payers. For the time being, 209 large companies have taken part in the tax monitoring in 2021 and it is expected to see a steady growth in numbers of the companies participating in the tax monitoring any further.
Conditions for the tax monitoring changeover:
- 100 mln.rubles – amount of taxes and insurance payments per year;
- 1 bln.rubles – amount of income per year;
- 1 bln.rubles – assets value;
- The management of the information interaction meets the requirements of the FNS of Russia (Federal Tax Service);
- The system of the compliance control meets the requirements of the FNS of Russia (Federal Tax Service).
To changeover for the tax monitoring it is necessary to submit not later than the 1st of September an Application request and to attach a package of documents as follows in XML format:
- Information about organizations and individuals that directly and (or) indirectly participate in the said organization;
- Regulations of the information interaction; · Information about the management of the system of the compliance control;
- The report on assessment level of the compliance control system;
- The report on control procedures conducted within the tax monitoring.
The procedure of access to the tax monitoring:
How LLC Ikkert and Partners can assist in preparing for changeover to the tax monitoring:
- The conduct of the diagnostics of readiness for the changeover to the tax monitoring;
- The support of the company in the discussion of the issues and parameters of the changeover to the tax monitoring with the tax body;
- Finalizing of the taxation processes and development of the compliance control system regarding the tax reports;
- Preparation of a complete package of documents to be submitted at the changeover to the tax monitoring, in new formats designed by the FNS of Russia (Federal Tax Service);
- Preparation of motivated opinions regarding the issues of legitimacy in the results of interactions from the point of view of the tax legislation.