The main trends of tax control for 2021

The main trends of tax control for 2021


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In the current crisis conditions the political and economic conjuncture of the Russian Federation does not allow resorting to measures to increase tax rates as a reserve method of raising revenues. The use of this method by the Russian authorities can lead to an increase in social tension in the country. Proceeding from the above, the authorities have the only way to replenish the state treasury through taxes - to tighten the tax administration in order to further whitewash business and remove it from the "gray" uncontrolled zones.

To achieve the designated objectives, the legislation should be reformed in terms of changing the approach to taxpayers who commit offenses (tax), including violations of registration rules. This task should be solved by strengthening tax control, which is a prerequisite for the functioning of the tax system.

The activities of the Tax Service are aimed at eliminating the following facts:

Splitting a business is the artificial creation of several entities in order to meet the criteria established for the application of special tax regimes. This change in the structure of the company/organization is one of the most dangerous ways of optimization for business. There is a need to verify the interdependence and interconnectedness of counterparties, the controllability of the parties, as well as the low level of tax burden. The amount of claims of the tax authority in a split business is usually very high.

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"Salaries in envelopes". The rate of receipt of personal income tax and contributions is significantly lower than the rate of receipt of other taxes. Salaries below the minimum wage, as well as the average industry level in the subject of the Russian Federation show not only small and medium-sized businesses, but also large companies.

In this connection, the Federal Tax Service has identified the following methodological tools for controlling companies to identify "convertible" wages.

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Self-employed instead of persons working under labor legislation. The involvement of employees who are self-employed or self-employed payers of professional income tax - can raise questions from the tax authorities (for signs of an employment relationship, unjustified tax benefit, intent of action), as this case may be a scheme to evade taxation.

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Taking business structures out of "gray zones". The attention of tax authorities is focused on problematic industries in need of increased transparency - cleaning, construction, transportation services. As well as companies that receive revenue "in cash": pharmacies, retail, car dealerships, catering.

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The use of digital technologies and the development of analytical tools of the Federal Tax Service contributed to the development of a standard for the implementation of industry projects to suppress schemes of unjustified tax optimization.

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Development and introduction of a unified national system of marking and tracing of goods. From 2019, based on the Federal Law on Marking of Goods, mandatory marking of goods was introduced in the Russian Federation. In accordance with the decision of the Russian government, a national system of digital marking of goods "Honest Mark" will be created in the country by 2024 on the basis of the Center for Development of Advanced Technologies. <...> The tax authorities will be able to track in real time the goods that are subject to mandatory labeling, from the time of production to sales to the end consumer. In this regard, the information resource "Marking" is integrated with ASK VAT-2 and ASK "KKT" for control in the points of VAT tax gaps.

The import traceability system was launched on January 1, 2020. Each unit of goods is monitored, and the movement of these goods is carried out under automated supervision. The movement of each unit of imported goods will be monitored by the authorities, which will make it possible to exclude "gray" imports.

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Mikhail Begunov

Major specialisations

Pharmaceuticals, FMCG, Information technology, Manufacturing companies

Member of the Chamber of Tax Consultants, Lawyer at the Moscow Chamber of Advocates

Biography