Blog

- Proof of income from the rental of apartments will be advertising, the number of properties registered on the audited individual, the payment purpose on the bank statement - said lawyer, managing partner of the law firm TAX COMPLIANCE Mikhail Begunov. - If the tax authorities have sufficient grounds to believe that the activities on the rental of objects are carried out on a systematic basis, charges of arrears in taxes on the amount of income received will not be avoided. The limitation period for bringing the taxpayer to liability is three years from the moment of committing the violation. By the way, you will have to pay not only the tax, but also penalties and fines for late payment. According to Mikhail Begunov, the penalty is 20% of the tax, or 40% if it's proved that the owner has deliberately evaded the payment. - If the owner hasn't paid taxes for three years in a row, and the total amount of debt exceeds 900,000 and this amount exceeds 10% of all his taxes, he could face criminal liability," added Mikhail Begunov. - It can be a fine of 200 to 500 thousand, a fine equal to the salary received for a period of 18 months to three years, compulsory labor and even imprisonment for up to three years

Tax on bank deposits is unlikely to be effective - The effectiveness of innovations in tax legislation depends on the quantitative index of tax control subjects, which are covered by these regulations," says Mikhail Begunov, managing partner of Tax Compliance law firm. - Thus, the increase in the tax rate on dividends, withdrawn in offshore jurisdictions, will mainly affect joint stock holdings, which own their stakes through transit companies in countries where the rules of the agreement on avoiding double taxation. "Svobodnaya pressa": - The Russians took the introduction of the tax on dividends positively: ‘let's shake down the oligarchs and financiers’ – they say. On the contrary, nobody is interested in paying a 13% tax on bank deposits. - You're right. As for the tax on interest income on individual deposits over 1 million rubles, this will not be an effective anti-crisis measure. We will be able to realistically evaluate the results of the undertaken actions only in 2021, and at the moment it is possible to maintain stability in the economy only by means of reserve funds. The government's actions to support small and medium-sized businesses (including the provision of interest-free loans) will at least make it possible to pay tax arrears after tax holidays.