The Federal Tax Service is accepting applications for enrollment in the working group of the pilot project of the Federal Tax Service and future participants in tax monitoring are.
The Federal Tax Service is promoting tax monitoring as a new form of tax control:
“It replaces traditional audits with online interaction based on remote access to the taxpayer’s information systems and their accounting and tax reporting. This method of providing data to the tax authority allows you to quickly coordinate with the tax authority the position on taxation of planned and completed transactions.
Access to taxpayer data allows the tax authority to reduce the volume of required documents and to focus resources on verifying those transactions that contain elements of risk. This form of tax control ensures preventive identification of tax risks and rapid settlement of controversial, uncertain tax positions and makes it possible to prevent the emergence of tax risks and controversial situations already at the time of planning operations and transactions (Article 105.26 of the Tax Code of the Russian Federation).”
This service is currently offered to large companies that meet the three conditions simultaneously based on the results of the year preceding the submission of the application:
- The total amount of taxes (excise taxes, mineral extraction tax, VAT, personal income tax, income tax, insurance premiums) is not less than 100 million rubles.
- The total annual income received according to financial statements is at least 1 billion rubles.
- The total value of assets according to the financial statements as of December 31 is not less than 1 billion rubles.
The working group of the pilot project to integrate the “Nalog-3” information system with the information systems of future participants in tax monitoring will begin the project from September 1, 2024. The companies that plan to switch to tax monitoring in 2025-2026 may participate. To enroll, one needs to send an application to the inspectorate at the place of registration before September 1 and attach the required documents.