The new document of the Federal Tax Service covers the issues of tax amnesty and business splitting in detail. The agency’s recommendations contain answers to current questions:
The essence of the tax amnesty is the exemption from taxes, penalties and fines for the tax periods of 2022-2024, subject to violations related to business splitting. The key amnesty condition is the voluntary refusal to split the business in 2025 and 2026.
It is important to note that the Federal Tax Service has provided a number of flexible options for refusing to split the business:
* Transition of the splitting participants to the general taxation system (GTS);
* Transfer of activities to one of the group companies.
* Merger of the splitting participants into one legal entity.
* Creation of separate subdivisions at places of activity.
The Federal Tax Service recommendations contain detailed action algorithms for each option, and also consider various situations in detail, including how to refuse to split the business without affecting its functioning.
It is important to remember that the Federal Tax Service does not limit the methods for refusing to split the business, which gives entrepreneurs a wide choice of optimal solutions.
Documents: Letter of the Federal Tax Service of Russia dated 18.10.2024 No. СД-4-2/11836@, Information of the Federal Tax Service of Russia dated 8.10.2024 (https://www.nalog.gov.ru/rn77/news/activities_fts/15320459/)
- What are tax amnesty and business splitting?
- Who can use the amnesty?
- How to refuse to split the business in 2025?
- What features should be taken into account when refusing to split the business?
The essence of the tax amnesty is the exemption from taxes, penalties and fines for the tax periods of 2022-2024, subject to violations related to business splitting. The key amnesty condition is the voluntary refusal to split the business in 2025 and 2026.
It is important to note that the Federal Tax Service has provided a number of flexible options for refusing to split the business:
- Maintaining the existing business structure:
* Transition of the splitting participants to the general taxation system (GTS);
* Transfer of activities to one of the group companies.
- Change in business structure:
* Merger of the splitting participants into one legal entity.
* Creation of separate subdivisions at places of activity.
The Federal Tax Service recommendations contain detailed action algorithms for each option, and also consider various situations in detail, including how to refuse to split the business without affecting its functioning.
It is important to remember that the Federal Tax Service does not limit the methods for refusing to split the business, which gives entrepreneurs a wide choice of optimal solutions.
Documents: Letter of the Federal Tax Service of Russia dated 18.10.2024 No. СД-4-2/11836@, Information of the Federal Tax Service of Russia dated 8.10.2024 (https://www.nalog.gov.ru/rn77/news/activities_fts/15320459/)