Federal Tax Service of the Federal Tax Service of Russia

The Federal Tax Service of Russia is the largest department in the structure of state bodies of the Russian Federation.

Digitalization

Main article: Digitalization in the Federal Tax Service (FTS)

• FTS Data Centers
• Online data exchange between retail outlets and the tax service of the Russian Federation

History

2023

Which countries refused to transfer tax information to the Federal Tax Service of Russia

In November 2023, the Federal Tax Service (FTS) published a list of countries that allow systematic non-fulfillment of obligations to automatically exchange country reports. The list includes 22 states:

• Australia;
• Austria;
• Belgium;
• Bermuda;
• Germany;
• Greece;
• Denmark;
• Ireland;
• Spain;
• Italy;
• Cyprus;
• Luxembourg;
• the Netherlands;
• Norway;
• Poland;
• Portugal;
• Romania;
• Slovenia;
• Finland;
• France;
• Sweden;
• Japan.

By November 2023, the Russian Federation has a law establishing the rules for collecting, providing and exchanging information on financial accounts and reporting on the activities of international groups of companies. It was adopted as part of an international agreement on the exchange of tax information of such corporations. The law provides for the provision of country reporting by international groups of companies since 2017. The purpose of these norms was to avoid secondary data claims through subsidiaries in other countries.

The Federal Tax Service (FTS) has published a list of countries that allow systematic non-fulfillment of obligations to automatically exchange country reports

Country information includes information on income, expenses, profit or loss, key indicators characterizing the activities of participants, as well as tax amounts calculated and paid to the national budget system and to the budget of a foreign state. As part of this country information, team members should submit global and national team documentation and a country report on the States of which they are tax residents.

Earlier, the deputy head of the Federal Tax Service of Russia, Yulia Shepeleva, said that there are difficulties in obtaining tax information from a number of unfriendly jurisdictions. She included the United States, Switzerland, Germany, Great Britain, Latvia, whose governments officially announced that they would not provide tax information to Russia. Shepeleva noted that a number of unfriendly countries continue to interact with Russia in this area, but refused to name them so that "partners have no problems."^[1]

Collection of 1.1 billion rubles in taxes and fines from the Zenden shoe chain

In January 2023, the shoe chain Zenden (Clothing House LLC) lost a dispute in the Court of Appeal with the Federal Tax Service No. 13 in the Vladimir Region about the recovery of almost 600 million rubles of lost taxes from it. Taking into account fines and penalties, Zenden will have to pay about 1.1 billion rubles to the budget. Read more here.

Defeat in court of Ralf Ringer in a lawsuit for 1.45 billion rubles

On January 20, 2023, it became known that the Moscow Arbitration Court sided with Ralph Ringer JSC in a dispute with the Federal Tax Service (FTS). One of the oldest Russian shoe retailers demanded to cancel the accrual by tax authorities of about 1.45 billion rubles in taxes, fees, fines and penalties. Read more here.

2021: Kaspersky Lab lost 42 million rubles in a dispute with the Federal Tax Service

In mid-May 2021, Kaspersky Lab"" lost a tax dispute by almost 42 million. rubles The Arbitration Court Moscow of the city refused to invalidate the company's decision of the Federal Tax Service on the additional charge of income tax due to an incorrectly applied coefficient. More. here

2020: Vladimir Putin offered Mikhail Mishustin to the post of Prime Minister

On January 15, 2020, President Vladimir Putin proposed appointing Mikhail Mishustin to the post of Prime Minister. Mishustin agreed to take this post, his candidacy was submitted to the State Duma for consideration, the Kremlin press service said. Read more here.

2019

British offshore companies decided to transfer data on accounts and assets of Russians to the Federal Tax Service of Russia

In mid-January 2020, it became known that three British offshore companies - the Isle of Man, Guernsey and Jersey - will share data on the assets of Russians with the Federal Tax Service.

According to RBC, in 2019, these islands, as well as the whole of Britain, did not transmit data from the Russian Federal Tax Service. The agency excluded their lists of "cooperating jurisdictions." But in 2020, the islands will connect to the system of automatic exchange of tax information with the Russian Federation.

British offshore companies will share data on the assets of Russians with the Federal Tax Service

The Federal Tax Service of Russia explained to the publication that the islands of Man, Guernsey and Jersey were excluded from the list on the basis of "information available to the Federal Tax Service."

The presence of islands in the list of participants in auto exchange is of fundamental importance both to identify tax violations and from the point of view of currency control, RBC reminds. From January 1, 2020, for Russians with accounts abroad, they softened the requirements for the repatriation of foreign exchange earnings - now Russian residents are allowed to credit funds from non-residents directly to foreign banks. At the same time, the bank should be located on the territory of the country participating in the auto exchange of the Organization for Economic Cooperation and Development (OECD).

Although the possibility of auto-exchange with the islands of Maine, Guernsey and Jersey in 2020 remains, the presence of Russia in the official lists does not guarantee the transfer of data, said Sergey Nesterenko, director of business development at Hill Consulting. Maine, Guernsey and Jersey as separate administrative units of Great Britain are not completely independent and often follow on the international stage in the fairway of its politics, he noted.

It is possible that, despite the presence of Russia in the lists, subsequently Maine, Guernsey and Jersey may refuse to transmit information under the pretext of concerns about insufficient data protection or for other reasons, commented Rustam Vakhitov, partner in international taxation of Crow Expertise, to RBC.^[2]

Reducing tax debts and increasing tax collection in 8 months