Experts advise companies to carefully select counterparties and not carry out dubious transactions – Rossiyskaya Gazeta

According to the organizers, the most popular topic was the introduction of the single payment of the tax: 4,300 registered participants showed interest in it. The experts discussed the practice of its application and the necessary measures to finalize this mechanism. In second place were changes in the calculation and payment of personal income tax, in third place were modern tax policy and tax risks.

In the conditions of the “budget scissors”, when the budget deficit grew and revenues fell (the most tense situation was in April), several options were proposed to stabilize the financial system, in particular, the introduction of a progressive tax scale on the income of natural persons. , luxury tax, restaurant tax, etc. But experts point out that in addition to increasing taxes, there is another measure to replenish the treasury: strengthening control. As stated at the forum, the Federal Tax Service does not strive to increase the number of inspections, but focuses on their quality. The total amount of additional expenses for 2022, based solely on the results of on-site inspections, exceeded 685 billion rubles. This suggests that tax authorities are looking for and finding a fiscal reserve that will reduce the budget deficit.

At the same time, entrepreneurs often suffer from actions related to tax control, in particular, they complain about delays in the implementation of control measures and violations in the request for documents, although the Federal Tax Service announces plans to reduce the number of such requests by 20-30 percent.

– We witnessed an on-site inspection, during which the taxpayer received 34 requests for documents and information, including payment orders for the transfer of personal income tax, over the course of a week. But why, if the money has already gone to the budget? – Candidate of Legal Sciences Arkady Bryzgalin gives an example.

Another speaker at the forum, law firm senior partner Roman Rechkin, believes that a further reduction in the number of on-site inspections is expected. If about 15 years ago there were about 60 thousand a year, in 2022 there will be 10,191, and this year the figure will be about 7,000 for the entire country. In recent years, the Federal Tax Service has accumulated a significant amount of information about taxpayers; Malicious offenders are known and strictly controlled. And for most, they will primarily use pre-test analytics. As practice shows, it is effective: the share of voluntary payment of taxes based on the results of control and analysis work amounted to 51.3 percent in 2022. True, at the forum it was noted that the pre-tax analysis Audit also ranks first among the violations that entrepreneurs complain about: there is still no clear and unified regulation for this procedure, which sometimes leads to abuses by tax authorities.

According to Bryzgalin, November reminded us that the tax environment is very dynamic: companies calmed down on tax control of transfer pricing, but there was a renaissance. In particular, it is planned to introduce extrajudicial collection of arrears arising as a result of price manipulation, the list of controlled transactions will be expanded, and the methods for determining the market price will be changed. In this case, the fine can be 100 percent of the arrears and not less than 500 thousand rubles.

In a word, experts advise companies not to relax: carefully maintain records and reports, carefully select counterparties, avoid dividing the business, reclassifying transactions and other actions that can be qualified as an attempt to evade taxes.

Direct speech

Daniil Egorov, head of the Federal Tax Service:

– This year there was one of the most serious tax reforms: we have a completely new payment system. Now each taxpayer essentially has one tax account; he does not need to distribute money between the country’s budgets. He pays into an account and we automatically take care of the fractionation together with the Treasury. What did this lead to? If last year we had approximately 670 billion rubles in outstanding payments, this year it is 28 billion.