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The State Duma has adopted the law aimed at optimizing the tax administration, clarifying the parameters of taxation by certain taxes and increasing the amount of state fees when applying to court ins

According to this legislative draft:

  • The Government is authorized to issue regulations up to and including 2028, providing for the extension of deadlines for the payment of taxes, insurance contributions and other obligatory payments, as well as deadlines for the submission of tax and accounting reports;
  • the aggregate obligation will be formed on the basis of decisions on audits of transactions between interdependent parties from the date of entry into force of such a decision (sub-clause "b", clause 3, Article 1 of the draft). Currently, this is done from the day the judicial act comes into force;
  • it is established that the date of receipt of documents by telecommunication channels from the inspection will be the sixth working day from the date of their sending;
  • the blocking of transactions on organizations’ accounts due to failure to submit a receipt for acceptance of the demand (notification) is excluded;
  • the amount thresholds for switching to tax monitoring have been reduced: for taxes paid – from 100 to 80 million rubles, for income and assets – from 1 billion to 800 million rubles;
  • for Russian organizations working in the field of information technology and applying reduced rates, it is proposed to limit the circle of persons from one group. They cannot be foreign companies and foreign citizens, stateless persons;
  • according to personal income tax, it is proposed to exempt from taxation all dismissal compensations within the limits of 3 (for workers in the regions of the Far North and equated localities - 6) average monthly earnings. Currently, the severance pay and average earnings are fully subject to personal income tax for the period of employment; when calculating the material benefit from interest on the use of a loan (credit), the minimum key rate will be taken into account on the date of contract and the date of income.

It is provided that the relevant law will enter into force on the day of its official publication, while the special procedure for entering into force is established for individual provisions.

Document: Draft of the Federal Law No. 577665-8 "On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees" (text of the adopted law sent to the Federation Council of the Russian Federation).