The new document specifies specific edits. In particular, the taxation of income from transactions with digital financial assets by analogy with income from transactions with securities, the introduction of the right of municipalities to introduce a tourist tax in 2025 with a different tax base, clarification of the mechanism for the introduction of VAT for small businesses and amendments to the taxation of the IT sector.

Alexey Stanchin, Head of Tax Compliance practice, commented on the additional government amendments in the Kommersant article.

According to our expert, taxpayers may be surprised by the appearance of a tourist tax, which in the current wording is very similar to the introduction of a new indirect tax.

Also, the text of the amendments actually confirms that at the moment the legislator is not abandoning the idea of introducing sales tax for persons applying simplified taxation system over 60 million rubles. Since taxpayers paying at the rates for simplified taxation system of 5 and 7% will not be able to deduct «output» VAT.

The amendments regarding CFA can be assessed positively, as digital financial assets are an investment instrument, and attributing transactions with them to the truncated progressive scale provided for investment income looks like a reasonable measure.

At the same time, some controversial issues remain unresolved. The provisions on amnesty have not been clarified and concretized. For example, in practice there will be difficulties in interpreting the provisions of «control by the same persons», and accordingly, difficulties are expected with the fulfillment of the conditions for the application of amnesty. 

Further amendments will be made to the bill by the State Duma deputies. Our team will continue to follow the tax changes.