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- Measures to strengthen control over citizens' expenses will affect those whose income is not officially registered anywhere. Firstly, they are persons who carry out commercial activities without the IE status. Many people nowadays sell goods and services in social networks. If such activities are carried out systematically, then in fact they are entrepreneurs. Such persons are threatened with fines and additional taxes, - explains the lawyer, managing partner of the law firm Tax Compliance Mikhail Begunov on how the new system of total control over income and expenses will work. - Secondly, these are persons who are considered to be self-employed, but not registered as such (tutors, nannies, etc.). It will be more difficult to identify their activities, but monitoring is likely to be conducted in this direction as well. Those who work unofficially in different organizations will be least affected. There are a lot of such people, but to reduce this category of people it is necessary to identify dishonest employers, and so far it is difficult.

Time limits for sending tax claims Starting from April 1, the tax claim must be sent to the taxpayer not later than three months from the date of detection of the deficiency. This applies to small entrepreneurs who have low debts. - Federal Tax Service will refuse to quickly collect small debts," said lawyer and managing partner of the law firm Tax Compliance Mikhail Begunov. - Thus, notifications of tax payments of 500 to 3000 rubles to organizations and individual entrepreneurs will be sent by tax authorities within a year. That is, businesses will have more time to pay low debts. It will be more difficult to block the account, and the installment period will be extended. From April 1, FTS will be able to block the account of individual entrepreneurs and organizations only if the debt exceeds 3000 rubles. Previously, individual entrepreneurs more than once faced a situation when they lost access to their money for a very small debt. - This is also a positive innovation for business, eliminating the situation when accounts are blocked due to small debts," says Mikhail Begunov. - Another positive change is that the Federal Tax Service now has more opportunities to provide installments for tax debts. However, the interest will double. There will be new inspections of heavily indebted. The Federal Tax Service will have more power to collect arrears in the amount of more than 1 million rubles (if the requirement is not fulfilled within ten working days). The taxmen will be able to inspect the territories and property with the company's permission, as well as to claim documents out of the inspection. - This change indicates the rate of recovery of large debts to complement the budget, and most likely the tax authorities will actively apply the new powers," says Mikhail Begunov.

The RF Ministry of Finance has earlier published a bill allowing taxpayers - individuals - to receive property, social and investment tax deductions under a simplified procedure.