Industries

<p>We have developed a 14-page briefing document for warehouse, IT, HR, and tax accountant staff and are sharing it with you.  <br></p>

<p><span style="font-weight: 700;">Our partner Andrei Solomyany awarded the winner in the category "Effective Corporate Governance.</span><br></p>

<p><span style="font-weight: 700;">At the business event in the field of law partner Andrey Solomyanyi will take part in the discussion within the session "Development of forms and methods of tax control.</span><br></p>

<p><b>Senior Tax Consultant Nikita Zharov explained how the pre-inspection analysis is conducted.</b><br></p>

<p>Tax Compliance attorney Alexander Dmitriev shared his expert opinion on this issue.<br></p>

<p><span style="font-weight: 700;">Marketing activity of car dealers can have unpleasant tax consequences.</span><br></p>

<p><span style="font-weight: 700;">Partner Andrei Solomyanyi will award the winner in the "Effective Corporate Governance" category.</span><br></p>

<p><span style="font-weight: 700;">Alexander Dmitriev, an expert of the practice of criminal law protection of business on tax crimes, spoke in the second session.</span><br></p>

<p><span style="font-weight: 700;">Partner, lawyer Andrei Solomyanyi spoke in the expert session.</span><br></p>

<p><b>Senior Tax Consultant Nikita Zharov acted as the speaker of the round table.</b><br></p>

<p>At this event, lawyer Alexander Dmitriev will talk about the "subtleties of interrogation" in cases of economic crimes.<br></p>

<p><b>Russian Retail Week 2022" will take place on June 6-9 in the World Trade Center in Moscow. </b><br></p>

<p><b>In early April, Tax Compliance participated as a partner in the Transportation Solutions Forum "From Point 2022 to Point 2030.</b><br></p>

<p><span style="font-weight: 700;">For participants in regional investment projects (RIPs), the tax legislation provides for a number of tax preferences, including a profit tax exemption.</span><br></p>

<p><b>Tax Compliance experts speak at XVI Tax Congress.</b><br></p>

<p><b>On May 20, 2022, the managing partner of Tax Compliance spoke at the St. Petersburg Legal Summit.</b><br></p>

<p><span style="font-weight: 700;">Tax Compliance will take part in the IV International Tax Law Forum "Tax Law: Legislative Novelties".</span><br></p>

<p><span style="font-weight: 700;">Tax Compliance Corporate Picnic.</span><br></p>

<p>At this roundtable event, Mikhail will talk about the practice of "tax reconstruction" at the pretrial stage<br></p>

<p>Tax Compliance experts invite you to take part in practical interactive seminar "Tax audit: from the first claim to the successful completion" at the XVI Tax Congress<br></p>

<p><span style="color: rgb(35, 31, 32); font-family: Helvetica, sans-serif; font-size: 18px;">Senior Tax Consultant Nikita Zharov talks about what Russian IT-businesses can expect</span><br></p>

<p>Membership in the Chamber of Tax Consultants will facilitate the company's partnership with specialists in Europe, Asia-Pacific and the CIS<br></p>

<p>Partner Andrey Solomyanyy and GFO Anna Karpova attended an event in the field of procurement for infrastructure construction<br></p>

<p><span style="font-weight: 700;">The situation in the country contributed to the development of special measures by the Russian government </span><br></p>

<p>Mikhail Begunov, managing partner of TaxCompliance, and tax consultant Alexey Stanchin participated as experts.<br></p>

<p>THE SUPREME COURT OF THE RUSSIAN FEDERATION HAS EXPRESSED ITS APPROACH TO THE TAXATION OF COMPENSATION PAID IN CONNECTION WITH NON-CONTRACTUAL ELECTRICITY CONSUMPTION<br></p>

<p>At the conference Pravo.ru experts will discuss the prospects, opportunities and problems of the pharmaceutical market<br></p>

<p>A conference of construction companies on legal risks in the industry was held in Moscow<br></p>

<p>TC experts will hold a webinar for pharmaceutical companies on state support measures and tax risks in the industry<br></p>

<p>TC experts prepared an overview of tax incentives for IT-companies for Advokatskaya Gazeta<br></p>

<p>Tax Compliance experts will hold a webinar on tax updates relevant to the transportation industry. We'll look at government support measures for businesses and the impact of the latest <br></p>

<p>Mikhail Begunov, Managing Partner of Tax Compliance, will speak at the Forbes Transport Forum "From Point 2022 to Point 2030<br></p>

<p>Webinar devoted to building an effective system to work with counterparties in the construction industry<br></p>

<p>The Federal Tax Service introduces a moratorium on tax audits for IT companies. Let's find out who this will affect and what it means for business.<br></p>

<p>Mikhail Begunov, managing partner of Tax Compliance, will speak at Pravo.ru conference "The Real Estate and Construction Market in 2022: Legal Risks<br></p>

<p>Tax Compliance was named in 4 categories of the rating, including the individual category<br></p>

<p>Andrey Solomyanyy shared his thoughts with Pravo.ru about when a client should refuse and how to do it properly<br></p>

<p>Mikhail Begunov, Managing Partner, awarded the winner in the Tax Dispute of the Year nomination.<br></p>

<p>In these challenging times it is important to get reliable information that reflects the essence of what is happening. In this article you can find a structured list of relevant changes.<br></p>

<p>Tax Compliance experts analyzed the law on the new capital amnesty passed by the State Duma.<br></p>

<p>Russian companies will be able to "move" to special administrative regions (ATS) in Kaliningrad and Vladivostok. Practical aspects of the initiative.</p>

<p>In this article, we will share with you the main positions to focus on in 2022.<br></p>

<p>Andrei Solomyany described the case from the company's practice: for the first time, the court ruled in favor of the taxpayer and confirmed the reality of data traffic operations.</p>

<p>Tax Compliance continues a creative promotion model that reflects the spirit and style of the team. Taking a quiz, signing up for a consultation and watching a video about the company is now a one-touch experience!<br></p>

<p>Mikhail Begunov for the first time was included in the individual rating of the recommended lawyers "Pravo.ru-300</p>

<p>At the end of 2021 the Russian government approved the idea of the Ministry of Finance to introduce a single tax payment for businesses. Yulia Pavlova shared the pros and cons of the initiative with the online edition of Klerk.ru<br></p>

<p>Value Added Tax (VAT) is one of the main taxes that most organizations in Russia have to pay.  What changes came into effect this year as well?<br></p>

<p>Any company or individual entrepreneur engaged in active economic activities may sooner or later become the target of an audit by the tax authorities.<br></p>

<p>Tax Compliance saw off the outgoing year with the sound of a waltz while enjoying watching a performance of The Nutcracker in the walls of the Petrovsky Travelling Palace.<br></p>

<p>In order to move confidently forward in the right direction, we want to summarize the year 2021. It was busy, but very bright and memorable! <br></p>

<p>We look at how the tax reconstruction was applied in practice after the March letter of the Federal Tax Service and the landmark decision of the Supreme Court.<br></p>

<p>Tax Compliance specialists and Kommersant publishing house held a joint conference. Representatives of the Federal Tax Service, business and professional community summed up the tax results of the year<br></p>

<p>The work of the Federal Tax Service to prevent tax offenses increases as the number of violations grows. The number of criminal cases brought under the tax corpus delicti is also growing proportionally<br></p>

<p>The "Golden Racket" awarding ceremony took place on December 6.</p><p><br></p><p>Mikhail Begunov and Andrey Solomyanyi took part in awarding the winners</p>

<p>Mikhail Begunov spoke about current tax trends. In particular, it is a tax reconstruction, with the help of which their company this year was able to save the client 2.5 billion rubles<br></p>

<p>Online retailing is booming. The surge in demand for online commerce came during the lockdown period during the coronavirus pandemic - in 2020, the e-commerce market grew by 50%<br></p>

<p>Tax Compliance has become an official partner of the Pravo.ru-300 national ranking leaders awarding ceremony</p><div><br></div>

<p>Yesterday the 7th award ceremony of "PRAVO-300" was held in Lotte Hotel. </p><p>This year Tax Compliance was also recognized as one of the leading law firms</p>

<p>Tax audits have been and remain a significant threat to entrepreneurs - the additional charges resulting from them can destroy the business <br></p>

<p>On November 17, Continent Group held an event dedicated to corporate law in Russia. Tax Compliance was the Gold Partner of the conference and Mikhail Begunov was the speaker.<br></p>

<p>Detailed instructions on what should be the procedure for checking counterparties<br></p>

<p>On November 18-19, 2021, the conference "The Twelfth Retail CFO Forum 2021" will be held. <br></p>

<p>Tax Compliance shot a commercial about its activities, in which it showed a non-standard approach to solving tax issues. The shooting was organized together with Khudyakov Production.<br></p>

<p>How to exercise sufficient caution if information from open sources may not be enough<br></p>

Andrey Solomenny will tell you how to defeat the Federal Tax Service in disputes over crushing cases, under Article 54.1 and unreasonable expenses and deductions

<p>Mikhail Begunov participated in the event and shared his expert opinion on what developers should do to avoid additional VAT charges<br></p>

<p>Tax clause - a clause in a contract that establishes certain obligations for the parties that are significant for taxation.<br></p>

<p>Mikhail Begunov, managing partner of Tax Compliance, will participate in the session "Monitoring of actual cases. The intricacies of court practice in the second half of 2021"<br></p>

<p>Tax Compliance celebrates its 2nd anniversary<br></p>

Expert focused on the Neringa and Euroisol cases

The results of Tax Compliance's work were recognized by the rating and the company was included in the list of recommended law firms that specialize in corporate taxes. <br>

Nikita specializes in the analysis and management of tax risks, pre-trial and court settlement of tax disputes.<br>

Denis Kozhevnikov, Head of Tax Compliance practice, will take part in a session dedicated to the most discussed changes in court practice. <br>

Yulia Pavlova, Chief Tax Consultan of Tax Compliance, gave a comment to "Secret of the Firm" about the use of primary documents

<p>One way to produce higher-octane automotive gasoline is to mix additives and lower-octane automotive gasoline. In the process of producing winter diesel fuel, summer diesel fuel, aviation kerosene and depressor-dispersant additives are used as components.<br></p>

The innovations in the Articles 80,88 of the Tax Code set a closed list of grounds for refusal to accept the declarations. Yulia Pavlova told Klerk.ru, how it can affect business.<br>

Mikhail Begunov took part in the session "Legal risks of business: trends 2021" and revealed the main directions in the activities of the Federal Tax Service to prevent tax offenses.

<p>Yulia Pavlova spoke as an expert for an article for Secrets of the Firm on the topic of the tax patent. <br></p>

Tax Compliance specialists have analyzed more than 100 cases of representatives of different business spheres in their tax practice.

What needs to be done today to avoid fines in the future.

<p>On September 9-11, the "Legal Forum of Southern Russia 2021", organized by Pravo.ru, will take place in Sochi. Mikhail Begunov will be a speaker at the event.<br></p>

<p>What should companies do if they face additional tax charges through the fault of their counterparties? Denis Kozhevnikov, Head of Tax Compliance practice will tell you about actual examples from court practice.<br></p>

The Government is already preparing the second package of measures to support the IT sector. Anastasia Garipova are telling how it works.

Overview of significant amendments, trends in tax control and possible risks of construction and development companies

Denis' work experience in branches of foreign companies will allow us to bring new knowledge to our approach to working with clients

In his opinion, most likely, the calculation period will not change, although the tax authority violated the procedural deadlines.

<p>Mikhail Begunov, Managing Partner of Tax Compliance, was included in the list of reputable specialists in Tax Law.<br></p>

<p>The lawyer of the Tax Compliance, Alexander Dmitriev, commented on the possible reasons for blocking the current account of the Makhachkala Foundation for Education, Sports and Social Initiatives.</p>

<p>Yulia Pavlova, Chief Tax Compliance Consultant, on the consequences of breaking the agreement for Russian holdings registered in foreign jurisdictions.<br></p>

<p>Comment of Andrey Solomyanyi on the consequences of global corporate tax introduction<br></p>

<p>Explanation of the Letter on Practice of Application of Article 54.1 of the Russian Tax Code from Dmitry Efremov, lawyer-analyst of Tax Compliance Practice.<br></p>

<p>The conference was held on March 31. The topic of tax risks in the construction industry turned out to be very relevant, because the tax authorities have a special attitude towards developers.<br></p>

<p>Doing business in Russia means taking risks. This risk is not only the loss of capital, but sometimes the deprivation of freedom as well. Alexander Dmitriev's comments.<br></p>

<p>When should you report to the tax authorities? Dmitry Efremov, Tax Compliance Legal Analyst, for Dengi.Republic<br></p>

<p>Alexander Dmitriev, an attorney with the law firm Tax Compliance, told the Daily Moscow about the intricacies, nuances and methods of business liquidation.<br></p>

<p>How tax officials will use information about the bank accounts of citizens<br></p>

<p>Tax Compliance gets into four rating categories<br></p>

<p>Mikhail Begunov, Managing Partner of Tax Compliance, told about the timing of the tax introduction and the organizations it would apply to<br></p>

<p> Funds from the new tax are promised to be used to support the domestic IT-sector.</p><p><br></p><p><br></p>

<p>Andriy Solomyanyy, lawyer at Tax Compliance, told about the measures to stay afloat in the current circumstances.<br></p>

<p>The details of a competent inspection of counterparties from the Tax Compliance main tax consultant Yulia Pavlova.&nbsp;<br></p>

<p>The conference was held on February 17, and was devoted to the issues of tax legislation. <br></p>

<p>The Federal Tax Service (FTS) has suspended operations in Sberbank on the account of Lokomotiv Moscow striker Fyodor Smolov, according to agency data.<br></p>

<p>Mikhail Begunov, an attorney, managing partner of Tax Compliance law firm, spoke about the key tax changes that occurred in 2020 and how they will affect business in 2021<br></p>

<p class="MsoNormal"><span lang="EN-US">Amid the crisis and falling budget revenues from oil and gas exports, the state has to take more and more tricks to squeeze extra taxes out of business. Mikhail Begunov, the lawyer and managing partner of Tax Compliance law firm, tells about the methods of tax administration used in 2021.<o:p></o:p></span></p>

<p>Foreign assets and accounts of "fat wallets" will be examined under a microscope. Opinion of Mikhail Begunov, Managing Partner of Tax Compliance, on the creation of a new structure.<br></p>

<p>Tax Compliance attorney Alexander Dmitriev shared his expert opinion on the issue<br></p>

<p><br></p> <p> The year 2020 saw a marked increase in bankruptcy proceedings compared to 2019, regardless of the relevant moratorium. Due to its termination, an avalanche-like growth of bankruptcy proceedings is expected in the coming year. </p>

<p>Tax Compliance lawyer Andrei Solomyanyi shared his point of view with RIA Novosti <br></p>

<p>Julia Pavlova, chief tax consultant of Tax Compliance, told about the changes in the Tax Code that will affect individuals<br></p>

<p>Federal Law No. 374 of November 23, 2020 has amended the Tax Code of the Russian Federation to change the order of administration and calculation of certain types of taxes. Julia Pavlova's comments.<br></p>

<p>Yulia Pavlova, chief tax consultant of Tax Compliance law firm, commented on one of the traditional "shocking forecasts" for 2021<br></p>

<p>Managing Partner of Tax Compliance Mikhail Begunov gave his comments.<br></p>

<p>The Expert Council included Tax compliance in the list of winners of Groups III and IV</p>

<p></p> <p>Mikhail Begunov, Managing Partner of Tax compliance company, told about how one can pay taxes online, what benefits a pensioner can enjoy, as well as what responsibility awaits non-payers. </p> <p>{{"template": "iframe", "link" : "https://youtu.be/0aJZBfMkF64"}}.</p>

The increase in the personal income tax (PIT) rate from 13% to 15% on high income is probably only the first step towards a progressive scale of taxation, in the future taxation of high income in Russia will increase, said RIA Novosti chief tax adviser law firm Tax Compliance Yuliya Pavlova.

Extension of the moratorium on bankruptcy for domestic airlines will not restore the work of the industry, but only give a delay to creditors, told "Octagon" lawyer of law firm Tax Compliance Andrey Solomyany.

Once the moratorium on bankruptcy is over, the business will have real problems.

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.

Tax Compliance was ranked 2nd and 3rd in various categories in Best Law Firm Website - 2020.

Mikhail Begunov, attorney-at-law and partner at Tax Compliance, tells how the peculiarities of income taxation for controlled foreign companies will change from 2021.

Tips for those wishing to bet

Mikhail Begunov commented on the new tax agreement

A special tax regime for the self-employed became effective in Russia in 2019. What kind of regime is this? How to pay NAP properly? Our guide will answer the main questions about self-employment.

Supporting business during the crisis caused by the coronavirus pandemic is the most important task of the state. At the moment, a number of measures have been developed and adopted to help entrepreneurs - from tax benefits to interest-free loans. Mikhail Begunov, Managing Partner of Tax Compliance law firm, will tell how effective these measures are and what to expect for the business in the near future. Translated with www.DeepL.com/Translator (free version)

The situation with the spread of coronavirus in Russia is gradually stabilizing. However, so far, not all business can return to its usual mode of operation. Many people have faced difficulties. An attorney, managing partner of Tax Compliance law firm, spoke about the support that entrepreneurs can count on.

The preferences for small and medium businesses related to Covid-19 also apply to lending. As Stanislav Golotvin explains, such enterprises will be granted a six-month grace period on loans and will be able to receive loans at a lower rate - no more than 8.5%. And additional measures to ensure sustainable lending should include, amongst other things, government guarantees and subsidies. "This measure will make it possible to ensure the performance of obligations, such as the salaries payment, in the presence of "cash gaps" due to a decrease in demand, revenue or the presentation of deferred payments to customers of goods, works or services," - explains the lawyer and managing partner of Tax Compliance Mikhail Begunov. "This measure will make it possible to ensure the performance of obligations, such as the salary payment, in the presence of "cash gaps" due to a decrease in demand, revenue or the presentation of deferred payments to customers of goods, works or services," - explains the lawyer and managing partner of Tax Compliance Mikhail Begunov. He says that another measure to support small and medium businesses will be the deferral of rent payments on state and municipal property for up to three months - it will be valid starting in March. Among other things, this deferral is planned to provide residents of private facilities to maintain their competitiveness. Finally, the companies will not be subject to administrative liability in the form of fines until the end of 2020, and the current fines allow deferred payments. There is also a moratorium on control purchases, scheduled and unscheduled inspections.

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.

- I can give you a good example. Two days ago a letter from the Federal Tax Service was published. According to it, inspections are instructed to suspend the application of penalties until May 1, 2020. In addition until this date, no decision will be taken on the suspension of account transactions as a security measure in the collection of taxes, fees, etc.," says Mikhail Begunov, Managing Partner of TAX Compliance law firm. - These measures apply to the small and medium business segment. Such measures, including tax holidays, are aimed at preserving the solvency of business during the crisis. Of course, this will not compensate for all losses, but will help prevent mass bankruptcy of small companies. For example, as for shopping malls: I think the new tax measures will partially offset the negative effect of quarantine measures, but it is impossible to estimate the total losses at the moment.

IEs and legal entities are obliged to pay the taxes stipulated by the selected tax regime from the rental income. Legal entities - income tax and VAT, IE - UTII (Unified tax on imputed income) or STS (Simplified Tax System) at the rate of 6% or 15%, depending on the selected object of accounting. For an individual, this income is subject to personal income tax. However, if there are circumstances that indicate the commercial nature of an individual who does not have the status of an IE, this income must be paid VAT," - said managing partner of the law firm Tax Compliance Mikhail Begunov. Recently, inspections of non-residential facilities owners, who lease them, have become more frequent, said Begunov. The inspections result in fines and penalties, as well as bringing an individual to administrative and possibly criminal responsibility. "A series of additional charges for VAT followed after the Supreme Court of Russia in July last year, confirmed that a citizen must pay VAT if he is engaged in commercial activities for renting their own non-residential facilities without registration as an individual entrepreneur. In particular, they are aimed at making profit, i.e. acquiring property for its subsequent use for profit, as well as the systematic generation of this income," said the lawyer of Tax Compliance. He explained that the one-time nature of the transaction in itself does not indicate the business activity of an individual.

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 expert on tax deferral In many countries business is affected by coronavirus and quarantine measures, and now the governments are developing various measures to support companies. These are mostly credit and tax breaks, which intend to preserve the solvency of business during the pandemic. Deferred tax payments are precisely what these measures address. It should be taken into account that the Russian Tax Code provides for the possibility of installment payments with interest, but in this case there will be no additional charges, so the budget losses may exceed 200 billion rubles. Nevertheless, this is a reasonable measure, as mass business shutdowns may occur without business support, which will result in even greater losses to the budget and a significant impact on the Russian economy".

The question of distribution of tax holidays for airlines and tourist companies was raised in Kommersant FM radio broadcast. Although small and medium-sized businesses are also requesting to extend these measures on them, as they might not cope with the consequences of coronavirus. Mikhail Begunov, managing partner of the law firm TAX COMPLIANCE, agreed with this: "It's a fair measure to introduce a 3-month grace period for all organizations, the more so because of the dates of payment of VAT and other taxes, it will be a great help".

- For the purposes of personal income tax, income is recognized as an economic gain in cash or in kind," said Mikhail Begunov, Managing Partner at Tax Compliance. - But Chapter 23 of the Tax Code does not contain such a term as “exchange rate differences”. Therefore, for the purposes of calculating personal income tax, any exchange difference cannot be considered as an independent type of income.

According to the managing partner of the law firm Tax Compliance, Mikhail Begunov, “the arrest warrant issued demonstrates the sufficiency of evidence in the commission of the alleged crime and the desire to extradite the person to the U.S. territory for legal proceedings”.

Mikhail Begunov, a lawyer, managing partner of the law firm TAX COMPLIANCE, commented on the topic: introducing the law on tax reduction from the current 20% to 12% by 2025 on Moscow FM radio.

In court, an individual needs to justify the sources of income, to provide proof of family or friendships with persons living in an apartment (for example, to confirm the friendship it is possible to show photos of past years, an extract from the diploma, confirming the study at a university at a certain time), says Begunov. "Without a body of evidence of illegal income concealment and non-payment of taxes, the tax authority will not be able to prosecute”, - Mikhail Begunov, managing partner of Tax Compliance. However, this should not be taken as a protection strategy in case you did get money from the renter, the experts warn. In situations where the very fact of using the apartment is confirmed by documents or testimony of witnesses, the lack of evidence of receipt of money can do the taxpayer a bad service, said Kazakova. For example, during interrogation an offended renter may give numbers that are very far from reality. When calculating your tax liabilities, the tax authority can use the data on market prices for renting such real estate in your city, and these prices may be much higher than those agreed by the owner with the renter, she explains. It is believed that the absence of an agreement and the payment only in cash make the income "unproven", but this is not exactly the case, the experts warn. If there is no agreement with the renter, it will be harder for the tax authority to prove the fact of tax evasion, says Begunov. However, a set of other identified evidence of income will serve as a basis for assuming wilful intent in the actions of an individual to conceal income (including failure to draw up a written contract), and the fine will increase from 20% to 40%, he warns.

- 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

- 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.