The bill proposed by the Ministry of Finance provides for an increase in the maximum amount of fines, as well as an increase in the period for calculating recoverable income.

In an expert commentary for Forbes, Alexey Stanchin, head of the Tax Compliance practice, described in detail the Federal Tax Service's current approach to mitigating circumstances.

This involves expanding the list of ways to serve taxpayers with summonses for questioning, submitting objections online, and conducting inspections and seizures as part of additional tax control measures (ATCM).

We looked at the conditions for state registration of rental agreements, the display of data in extracts from the Unified State Register of Real Estate, and the exchange of information between Rosreestr and the tax authorities.

The Federal Tax Service has become significantly more meticulous and thorough in its inspections of landlords, reflecting a new reality shaped by a number of technical and methodological innovations.