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They want more certainty from taxes
The Tax Forum of the Chamber of Commerce and Industry (CCI) was held in Moscow, where representatives of the Federal Tax Service, business and the professional community discussed the details of changes to the financial system introduced in 2025. The discussion has already moved on to methods of application. In particular, entrepreneurs asked tax officials how exactly the federal investment deduction and amnesty for the sale of assets work. The tax service representatives did not have answers to all the questions. Some innovations will indeed be developed in an experimental mode over the next year.
The tax reform that began on January 1, 2025 (we are talking about the introduction of five levels of personal income tax, an increase in the income tax rate from 20% to 25% and a number of other major changes) did not help. However, this became the subject of discussion at the tax forum held at the Chamber of Commerce and Industry this week. However, the time for discussing the parameters of the reform has already passed, so the discussion turned to aspects of application that have not yet been fully determined.
As a result, businesses do not fully understand how exactly the Federal Investment Tax Incentive (FINV), which was introduced to partially compensate for the increased tax burden, works. Let us recall that we are talking about a mechanism for compensating part of a company's costs for investments in equipment and intangible assets (see Kommersant of October 10). Initially, it was proposed to reimburse 6% of the cost, but in the end it was decided to reduce it to 3%, the Finance Ministry reported. In particular, questions were raised about the provision that the deduction can be applied by companies in the same group as the organization entitled to FINV. Forum participants were interested in whether it is possible to "transfer" the right to claim deductions within a group to companies that do not have them (for example, participants in investment protection agreements) and whether this is possible. Divide the cost between several group members and apply the deduction. Even the Federal Tax Service could not find answers to these questions. Deputy Director of the Corporate Tax Department Andrei Konkov noted that the department, as a law enforcement agency, also faces these questions. He added that 2025 would be an “experimental” year and the mechanisms could be refined based on problems identified in practice.
Also at the forum that day, concerns were expressed about companies applying for amnesty in connection with the liquidation of a corporation. We remind you that if these optimization plans are abandoned (and the results of the audit in 2025 do not confirm such violations), then we are talking about "exemption" from taxes and fines for 2022-2024. Earlier, the Federal Tax Service issued recommendations on the use of this mechanism, in particular indicating that if the risk of fragmentation is detected, the tax authorities will inform the companies about it. This explanation raised new questions. Chairman of the Chamber Sergey Katyrin asked whether this procedure would give companies the opportunity to familiarize themselves with the evidence available to the tax authorities and justify the lack of a division plan. Otherwise, this notification could lead to: Thank you. Deputy Director of the Federal Tax Service Viktor Batsiev assured that the tax authorities are ready for dialogue in the form of a preliminary discussion of business models. This allows taxpayers to decide whether they need to "whiten" or clarify their tax liabilities before "paying taxes." This means "starting an audit."
In this regard, the issue of including companies in the register of beneficiaries of the scheme was also raised not only in the event of a split, but also as part of the fight against the use of shell companies. Deputy Director of the Department of Pre-trial Dispute Resolution of the Federal Tax Service Vasily Zhukov called "not to focus on" registration in such a register, explaining that this is an internal document, but companies are still afraid to register. (Counterparty) - Includes the risk of on-site inspection and additional costs.
In general, the forum talked a lot about the vulnerable position of the taxpayer, not only because it is difficult to prove his innocence (as Mikhail Orlov, a partner at Kept, said), but also because he does not always have full access to KAMAZ. "), and the tax authorities collect evidence), but also procedural issues. Experts agreed that tax authorities (who are already well informed) should reduce the intensity of requests to businesses, thereby reducing the administrative burden and providing mechanisms to "force" tax authorities to comply with the stipulated deadlines. Depending on the tax code, especially during an audit.