Taxes in Russia

Main article: Budget of Russia

Federal Tax Service

Main article: Federal Tax Service (FTS of Russia)

Tax regimes

• Simplified Taxation System (SST)
• AUSN (Automated simplified taxation system)

Taxes

VAT

Main item: VAT Value added tax

PERSONAL INCOME TAX

Main item: personal income tax - Personal income tax

Taxes on cryptocurrency transactions (CFA)

Main article: Taxes on operations with cryptocurrencies (CFA) in Russia

Digital tax

Main article: Digital tax in Russia

Tax deduction in Russia

Main article: Tax deduction in Russia

Tax breaks for IT companies

Main article: Tax incentives for IT companies in Russia

Unified Tax Account (JN)

Main item: Unified Tax Account (EN)

Tax Free

Main article: Tah Free in Russia

2024: FTS clarifies principles of mining taxation

In mid-October 2024, the Federal Tax Service (FTS) of Russia presented explanations on the principles of taxation of cryptocurrency mining. According to the new rules, mining companies will be subject to income tax in two stages, and individuals - personal income tax (personal income tax). Read more here

2023

Ministry of Industry and Trade: Tax revenues to the budget from the digital labeling system during its operation reached 471 billion rubles

Tax revenues to the budget Russia from the digital labeling system during its operation reached 471 billion. rubles Ministry of Industry and Trade Denis Manturov This was announced by the Deputy Prime Minister - Head of the Russian Federation on September 27, 2023 at a meeting of the President of the Russian Federation with the Vladimir Putin Cabinet of Ministers. More. here

For the year, the Federal Tax Service charged individuals and companies 7.9 billion rubles in fines for tax violations

In 2023, the Federal Tax Service (FTS) of Russia charged citizens and businesses 7.9 billion rubles in fines for tax offenses established by the 16th chapter of the tax code. This is 8.2% less than in 2022. The regulator announced this at the end of March 2024.

As Vedomosti writes with reference to a representative of the Federal Tax Service, 4.6 billion rubles were paid from the total amount of accruals in 2023 against 4.5 billion rubles in 2022. Thus, the level of debt repayment has increased, albeit slightly, the source said.

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He also said that in 2023, most of the fines fell on article 122 of the tax code (tax evasion), which, according to a representative of the Federal Tax Service, indicates a low level of payment discipline of the corresponding category of debtors.

The amount of fines in 2022 and 2023. does not look too large, says Vadim Zaripov, head of the analytical service of the Pepeliaev Group law firm. According to him, the vast majority of sanctions are fines for non-payment of tax as a result of underreporting the tax base and other misconduct.

A significant share in the total amount can also be fines under Article 119 of the Tax Code (failure to submit a tax return) and Article 126 (failure to provide the tax authority with the information necessary for tax control), the lawyer believes. The fine is 200 rubles per document, but the tax authorities sometimes require tens of thousands of such documents, the expert explained.

Vadim Zaripov also added that there is always a gap between the accrued and paid fines, because not all citizens and companies are ready to pay voluntarily, and some also hide property from collection. To compensate for the debt, the Federal Tax Service is forced to resort to bankruptcy, threats of subsidiary and criminal liability, the lawyer said.^[1]

Dynamics of MET collection and export duty on gas, oil and oil products

At the end of April 2023

Tax collection growth in January-February to 5 trillion rubles

More than 5 trillion rubles of tax revenues were received by the budget system of the Russian Federation in January - February 2023, which is more than a year earlier, said Russian Finance Minister Anton Siluanov.

"I think those who predicted a big imbalance for us will be very upset," the minister said.

Russian budget revenues from oil and gas

2022

Tax debts of companies in Russia increased by 27.5% and reached 2.5 trillion rubles

By January 1, 2023, the total debt to the budget on taxes, fees, insurance premiums, penalties, tax sanctions and interest in Russia reached 2.5 trillion rubles, which is 545 billion rubles, or 27.5%, more than a year earlier. Such data are given in the conclusion of the State Duma Committee on Economic Policy for budget execution. This document became known in July 2023.

As they write "," News the reason for the increase in tax debts is the deferral of payment VAT by individual companies, additional charges on corporate income tax as a result of tax audits, non-payment of current payments by legal entities and payments for the use of natural resources, especially in terms of mineral extraction tax (mineral extraction tax minerals) for oil.

Tax debts of companies in Russia for the year increased by 27.5% and reached 2.5 trillion rubles

In a budget deficit, the growth of debt is of concern to the committee, the conclusion says.

It also says that when conducting tax monitoring, it is necessary to predict the risks of tax arrears in the sectoral and regional context.

According to the founder of the Anderida Financial Group Alexei Tarapovsky, the presence of debts speaks of problems in specific companies that need to be solved on the spot. The problems with the receipt of VAT are primarily due to a reduction in oil and gas revenues, as well as a decrease in imports, said Vasily Vayukin, managing partner of Tax & Legal Management.

It is difficult to make forecasts about whether business tax debts will grow or decrease in 2023 due to uncertainty, both economic and geopolitical, emphasizes Georgy Ostapkovich, director of the Center for Market Studies at the Higher School of Economics.

The Accounts Chamber notes that there is always a risk of debts, because the reasons are the untimely transfer of current payments and additional charges based on the results of control measures.^[2]

Gazprom is the largest taxpayer in Russia - 6.6 trillion rubles

Gazprom in 2022 paid over 6.6 trillion rubles of taxes and fees to the budgets of all levels of the Russian Federation, becoming the most significant taxpayer in Russia, forming over 12.4% of the consolidated budget of Russia. For more details, see Gazprom's Financial Performance

The Federal Tax Service in 2022 added a record amount of taxes - 685.7 billion rubles

According to the amount of additional taxes, fees and insurance premiums, 2022 became a record year: according to the results of inspections, taxpayers must pay 685.7 billion rubles to the budget, of which 675 billion falls on organizations. Total additional charges increased by 81% compared to 2021 (378.6 billion rubles).

Tax additional charges to business in Russia doubled and reached 597.8 billion rubles in 9 months

Tax additional charges to business in Russia in January-September 2022 amounted to 597.8 billion rubles against 267.2 billion rubles a year earlier. Thus, the growth turned out to be more double, according to FinExpertiza analysts based on data from the Federal Tax Service (the study was published on January 25, 2023).

As a result of office and field tax audits, most companies were additionally charged in Moscow - about 94.5 billion rubles. Next are the Moscow region (+ 37.4 billion rubles), St. Petersburg (+ 22.1 billion rubles), Tatarstan (+ 17.8 billion rubles ), Samara region (+ 17.2 billion rubles).

However, in a fifth of the regions, additional charges to business decreased. The amount of arrears collected from enterprises of the Sakhalin Region (-3.7 billion rubles), Stavropol Territory (-2.9 billion rubles), Penza Region (-1.4 billion rubles), Leningrad Region (-0.75 billion rubles), Ryazan Region (-0.7 billion rubles) decreased especially noticeably.

The leaders in the average amount of additional charges per field check were Khakassia (782 million rubles), Kamchatka Territory (407 million rubles), Belgorod Region (123 million rubles), Ulyanovsk Region (113 million rubles) and Nizhny Novgorod Region (103 million rubles).

At the same time, the number of office tax audits based on the study of tax returns and taxpayer documents decreased by 7.7%. Occupying the bulk of the control work of the tax authorities, office inspections provide only about 11% of the total additional charges.

The amount of additional charges depends on the tax base, therefore, as tax fees increased in the post-tax period, the amount of arrears naturally increased, says Elena Trubnikova, President of FinExpertiza. According to her, the increase in additional charges was facilitated by the increase in field tax audits - their number in January-September 2022 increased 1.5 times, to 8 thousand visits. The average amount of additional charges following the results of field inspections also increased - 1.6 times, from 40.9 million rubles to 66.6 million rubles. As a result, the share of additional charges in total tax fees increased to 2.5% against 1.3% a year earlier.^[3]

Restaurant tax evasion scheme across Russia revealed

Financial intelligence, the Central Bank and the Federal Tax Service in November 2022 identified one of the largest shadow sites for tax evasion, concealment and legalization of the income of restaurants and cafes throughout Russia.

When using the scheme, the payment from the card passed through a non-restaurant terminal through a chain of banks, and at the entrance and exit of the cash flow, two processing companies were artificially included to confuse payments.

Then non-cash money from restaurants changed to non-collected cash, the tax service explained to RBC. To prevent the shadow scheme from attracting attention due to discrepancies between the cash register and the current account, restaurants were provided with a replacement cash desk for unaccounted revenue.

The organizers of this scheme even had a "showroom" in where To Moscow those who wished could familiarize themselves with the services, says a source RBC familiar with the inspection materials. Then restaurant technical specialists came to set up POS terminals and replacement cash desks. Using this scheme, it was possible to hide the proceeds received when paying with bank cards, and through the application decide what to do with it next: issue a "gray" salary to employees, cash out, transfer to. cryptocurrency

The Supreme Court of the Russian Federation allowed double tax fines when "crushing" business

The Supreme Court (Supreme Court) of Russia allowed double tax fines when "splitting" businesses, which became known at the end of August 2022. The Supreme Court confirmed the legality of the simultaneous imposition of a fine for the misuse of the simplified taxation system (STS) and the failure to submit a declaration within the framework of the general system.

At the same time, the Supreme Court clarified that the fine can be differentiated depending on the severity of the violation. This is important, since as a result of bringing to double responsibility in aggregate, the fine can amount to 70% of arrears.

The Supreme Court of the Russian Federation allowed double tax fines

We are talking about a lawsuit between Krasnodar businessman Yevgeny Adonin and the local tax office. The businessman used a simplified taxation system for settlements with the budget. However, the tax inspectorate considered that the amount of individual entrepreneur's income exceeded the amount permissible for the USN, and therefore Yevgeny Adonin was transferred to the general taxation system. As a result, the inspection, among other things, additionally charged the individual entrepreneur with penalties, and also fined Adonin for deliberate tax evasion.

Earlier, the Armed Forces of the Russian Federation in case No. A26-7624/2016 recognized as legitimate the additional charge of taxes to the taxpayer under the general taxation system. The inspection, as part of an on-site audit, found that in the period under review, the taxpayer (committee) transferred petroleum products worth more than 65 million rubles to the counterparty (commission officer) for sale under the commission agreement. The counterparty was an organization registered at the same address as the taxpayer (committee). The committee and the commissioner were interdependent individuals.

As part of the agreement, the commissioner transferred 54.2 million rubles to the account of the committee, and the balance in the next tax period. Such a scheme allowed the taxpayer not to exceed the maximum amount of income that gives the right to use the USN.^[4]

Putin instructed to create a rating of "bona fide taxpayers." They will be given benefits

The President Russia Vladimir Putin instructed Government of the Russian Federation the public organization "" Business Russia All-Russian public organization of large and medium-sized businesses to consider creating a rating of bona fide taxpayers. This was reported on the Kremlin website at the end of April 2022.

The document says that such a rating should be formed taking into account the level of tax burden, and the leaders of the list will be able to provide tax preferences in the future. The president appointed the head of government Mikhail Mishustin and the chairman of Business Russia Alexei Repik as responsible, they will have to submit a report to Putin by May 20, 2022.

Russian President Vladimir Putin instructed the Government of the Russian Federation and the public organization "Business Russia" to consider creating a rating of bona fide taxpayers. This was reported on the Kremlin website at the end of April 2022.

Putin's meeting with representatives of Business Russia took place on February 3. During the conversation, the head of the Kursk branch of the organization, Oleg Malakhov, suggested that the president form such a rating and update it on an annual basis. Malakhov proposed to the leaders of the rating by industry and the three largest taxpayers of each subject of the country to present preferences that would have been valid for a year before the rating was updated.

As preferences, he called for granting bona fide taxpayers the right to a declarative procedure for reimbursement VAT without providing a bank guarantee and fulfilling the requirements for previous tax payments paid for three months, as well as allowing them to receive motivated opinions by analogy with companies that have switched to tax monitoring.

To encourage a person to behave in a law - abiding manner? I don't know how justified this is. We "do not kill," "do not steal" and so on, and encourage everything? - asked the president (quote from RBC).[5]

The Government of the Russian Federation introduced to the State Duma the second package of bills to support citizens and business

The Government of the Russian Federation introduced to the State Duma the second package of bills to support citizens and business The measures relate to the support of the construction and transport industries, hotel business and tourism, IT companies, simplify the import of medicines into Russia, and also introduce a number of measures to protect the savings of citizens. The State Duma announced this on its website on March 10, 2022.

More than ten bills have been introduced. They are placed in the Legislative Support System.

Bills were received as part of the second package, which the Government of the Russian Federation promised to submit to the State Duma. We plan to consider all these bills at a plenary session, - said the Chairman of the State Duma Vyacheslav Volodin.

The bill proposes to exempt citizens from paying income tax from interest on bank deposits that exceed 1 million rubles. The norm is planned to be extended to the payment of taxes on income on deposits for 2021-2022. Temporary exemption of deposits from personal income tax will support citizens - to help them save savings - which is especially important in the current difficult situation.

For March 2022, the bill has a rule on adjusting the increased transport tax on expensive cars. Now it will be charged to cars worth from 10 million rubles, and not from 3 million rubles, as it was before.

It is proposed to exempt the hotel business from value added tax for five years. This will affect hotel owners, as well as investors who build and lease and manage tourist facilities (hotels and other accommodation facilities). The decision will help support the industry, attract new investors and solve one of the main problems of Russian tourism - the shortage of high-quality hotels.

The bill for IT companies proposes to establish a zero rate on income tax for 2022-2024.

Another bill establishes norms that allow you to register the rights to foreign aircraft leased from Russian companies and issue them Russian airworthiness certificates. This measure will help Russian airlines maintain a fleet of foreign aircraft and make it possible to operate them on domestic lines. This is aimed at ensuring the uninterrupted operation of the transport industry.

The Government will also have the right to restrict the entry of foreign sea vessels from the list of unfriendly countries into Russian ports and inland waterways. In addition, the draft law provides for a delay in certification of technical means of ensuring transport security, which will allow companies to redistribute funds in the current conditions.

Another bill involves simplifying the development of urban planning documentation, preferential lease of land plots and other support measures that will help Russian builders maintain high rates of commissioning civil and industrial facilities in conditions of sanctions pressure.

Thus, it is assumed that during the development and approval of urban planning documentation, for example, a project for planning the territory, some procedures may be canceled and the deadlines for considering documents may be reduced.

In addition, it is proposed to speed up the provision of land plots for construction and ensure the extension of existing lease agreements. At the same time, authorized bodies will have the right to establish benefits for tenants.

It is assumed that an act of the Government of the Russian Federation will establish the specifics of calculating penalties and penalties for payments for housing and communal services in order to prevent their increase due to an increase in the key rate by the Central Bank of the Russian Federation. As of March 2022, the amount of fines for incomplete and untimely payment for housing, utilities and overhaul fees, according to the Housing Code of the Russian Federation, is calculated taking into account the key rate on the day of actual payment. If the law is adopted, the Government will have the opportunity by decree to temporarily cancel this tie and introduce a different procedure for calculating penalties and fines.

In accordance with the draft law, until December 31, 2022, it is allowed to import and circulate registered medicinal products for human use in packages intended for circulation in foreign countries into the Russian Federation in the event of a defect in medicinal products or the risk of its occurrence during the introduction of restrictive measures of an economic nature in relation to the Russian Federation.

The bill provides for a number of simplifications in the regulation of the import of goods into the territory of Russia and the customs territory of the Eurasian Economic Union (EAEU). Thus, for six years, the right to import multi-component goods is granted within the framework of several foreign economic transactions.

In addition, the need to ensure the fulfillment of the obligation to pay customs duties and taxes by participants in foreign economic activity engaged in such activities for less than a year is excluded.

The document provides increase in term of drawing special federal brands and import in the Russian Federation in the marked alcoholic products from nine to 18 months with establishment of such rule till May 31, 2024 ^[6].

2021: Russian IT companies increased tax payments by 21% over the year

The Russian IT- companies in 2021 increased tax payments by 21% compared to 2020 - up to 80 billion. rubles This was stated by the head, Ministry of Digital Development Maksut Shadayev speaking at a meeting on Committee of the Federation Council economic policy on June 7, 2022.

{{quote 'Tax breaks not only did not create shortfalls in revenues for the budget, but at the end of the year brought 20% more to the budget than a year earlier. This all stimulates economic activity and has a good effect on indicators, - said Shadayev (quoted by TASS). }}

Russian IT companies increased tax payments by 21% over the year

In early June 2022, Deputy Prime Minister Dmitry Chernyshenko said that by the end of 2021 there were about 14 thousand accredited domestic IT companies in Russia against a little more than 4 thousand at the beginning of the same year. Also, at the end of 2021, the income of such companies and the level of wages of employees increased, he added.

According to the audit and consulting network FinExpertiza (refers to the statistics of the Federal Tax Service), in 2021, 28.53 trillion rubles of taxes and fees were collected in Russia, which is 35.8% more than in 2020 (21 trillion rubles). Almost half of revenues fall on only five regions: Moscow, Khanty-Mansi Autonomous Okrug, Yamalo-Nenets Autonomous Okrug, St. Petersburg and the Moscow region.

{{quote 'The main revenues to the budget provide mineral extraction tax, income tax, VAT and personal income tax. However, of these, the regions get only income tax and income tax. That is, the subjects are won, where business generates large profits and where there are many people with high earnings. In this case, we are talking about large urban agglomerations, primarily about Moscow and St. Petersburg, - explained Elena Trubnikova, President of FinExpertiza Global^[7]% }}

2020: The period for tax residency in Russia was halved - 90 days

In mid-July 2020, the Government of the Russian Federation approved amendments to the Tax Code, which reduces the period for obtaining tax residency in Russia from 183 to 90 days. This innovation is especially necessary for those who could not come to the Russian Federation from abroad due to coronavirus restrictions, said the head of the Ministry of Finance RFAnton Siluanov.

This issue has become especially relevant against the background of the situation with the spread of a new coronavirus infection in the world. Some citizens did not have the opportunity to return to Russia for objective reasons: from a business trip, vacation, from school or after treatment... This will allow them to keep the size of the personal income tax rate unchanged and not lose the right to apply tax deductions, - said the minister (quoted by RIA Novosti).

Government approves reduction of tax residency to 90 days

In order to preserve for citizens of the Russian Federation who, for objective reasons, could not return to the country, the conditions for taxing income, it is proposed to give them the right to be recognized as tax residents of Russia if he is in the country from 90 to 182 calendar days from January 1 to December 31, 2020.

The tax resident of Russia pays income tax on his global income, and not only on income received in Russia.

There are different categories of individuals: for some, reducing the period for recognition as a resident can be beneficial, for others it is not. For example, foreign highly qualified specialists who come to Russia, but spend a lot of time in other countries, may be interested in the facilitated acquisition of tax residency, since here one of the lowest income tax rates in the world is 13%.

On the other hand, if a person is a tax resident of a country (according to its objective criteria), with which Russia does not have a double taxation agreement (CID), then such a person, when staying in Russia for 90 days or more , would be forced to pay tax on world income in two countries.^[8]

2019

Over the year, the average payment for property ownership increased by 16%

On December 24, 2019, Yandex.Money reported that according to the results of the study, it turned out that any tax can be paid via the Internet, but in 2019 most payments fell on property - 57% of all contributions to the Federal Tax Service on the Yandex.Deneg. Over the year, the average payment for property ownership increased by 16%, for other types of taxes - by about 11%. Yandex.Money analysts came to such conclusions by studying how Russians pay taxes with electronic money and bank cards. Payments from January 1 to December 4, 2019 and for the same period a year earlier were taken into account.

According to a study throughout the country, the average payment of individuals in favor of the Federal Tax Service is 1,415 rubles. November accounts for 24% of all tax payments to individuals through Yandex.Money for the year and 27% of the total. About 6% of payments take place in early December - before the tax deadline.

There are more men than women among taxpayers: 56% versus 44%. A year earlier, the distribution of these shares was less uniform: 68% versus 32%.

cars Ownership, motorcycles and others are the most expensive for Russians. transport The average payment for transport taxes increased by 12% over the year and amounted to 3966 rubles. Most of all he is in (To Moscow 6129 rubles), (St. Petersburg 5895 rubles) and (Voronezh 4948 rubles). And the owners pay the least transport Omsk (2230 rubles).

The smallest amounts of users go to pay property taxes - the average payment in the country is 760 rubles. At the same time, over the year it increased by 16%. If you look at the cities, then most of all in favor of the Federal Tax Service through Yandex.Money are paid by residents of Moscow (1984 rubles), St. Petersburg (830 rubles) and Kazan (735 rubles), and least of all - users from Omsk (155 rubles).

The average payment of Russians on land taxes increased over the year by 10% - to 827 rubles. The lowest is in Omsk (271 rubles), and Kazan (1985 rubles), Chelyabinsk (1496 rubles) and Yekaterinburg (1023 rubles) are leading in this indicator.

Russians usually pay taxes on doing business every quarter, so they have payment peaks in January, April, July and October. If you look throughout the country, over the year the average payment of businessmen in favor of the Federal Tax Service increased by 13% - to 6092 rubles. But depending on the city, this indicator varies markedly. Most of all he is in Voronezh (9843 rubles), Omsk (8536 rubles) and Kazan (8264 rubles). And the smallest average payment for individual entrepreneurs is in Chelyabinsk. It is 3787 rubles - this is 1.6 times less than in Russia.

Tax burden has increased in Russia

At the end of 2018, the tax burden in Russia increased, such data are provided by the Federal Tax Service (FTS).

We are talking about data at the end of 2018, for example,^[9] on the official portal of the department is being specified, in general, Russian companies paid taxes to the country's budget by 0.2% more (the department calculates the level of tax burden as the ratio of the amount of taxes and fees to the revenue of organizations).

One of the highest levels of tax burden on business was recorded in industries such as mining (52.5%), as well as in the field of real estate operations (20.5%). The level of tax burden in the construction sector was also high (10.4%). It was in the field of mining that the load level for the year increased from 45.4% to 52.5%. But in the field of real estate operations, on the contrary, a slight decrease in load was recorded.

There is indeed an increase in the tax burden on business, and this is caused both by a direct increase in the tax burden or the introduction of new taxes (as was the case with the trade fee), and by changing tax rates (as was the case with VAT), says Denis Zaytsev, head of tax practice at BMS Law Firm.

"Moreover, at one time, the top officials of the state talked about stabilizing the tax burden on business, which, in fact, does not happen," recalls Denis Zaytsev.

But the tax burden is also growing in a hidden form, for example, tax rules are changing. Back in 2012, it was said about maintaining the tax burden, but immediately after that, rules were introduced according to which property tax began to be calculated based on the cadastral value. Due to the change in administration, the tax will be levied even more, as new property valuation rules and a new procedure for challenging such a valuation come into force. However, it is also worth considering such a factor as tax administration.

"If earlier the tax authorities had a limited ability to block accounts, now this is happening for almost any reason. Indirectly, this affects the fact that it has become more difficult for taxpayers to sue the Federal Tax Service and defend their rights: it is often easier to pay than to prove the tax inspectorate wrong, "says Denis Zaitsev.

Six new taxes will appear in Russia at once

Thanks to the initiative of the Ministry of Finance, business may have several new taxes mandatory for payment at once. According to Kommersant, the department intends to "immerse" six non-tax payments in the Tax Code, moreover, then about 200 different fees may be added to them. The ministry sent such a proposal to the government following the systematization and regulation of non-tax payments.

We are talking about such payments as resort, recycling and environmental fees, as well as fees for negative environmental impacts, fees from trucks through the Platon system and fees from telecom operators. Earlier, domestic business, including in the person of business associations, hoped to maintain the previous level of tax burden. However, it's not just the growth of the latter. One of the key short stories of the draft law of the Ministry of Finance is the risk of criminal liability in case of non-payment of non-tax payments, which are planned to be enshrined in the Tax Code, explains tax expert Vitaly Lazarchuk. Moreover, he clarifies, in the event of a change in legislation, it will be possible to block accounts and collect debts from the founders.

more likely to fall under serious punishment, as the amount of debt should be more than 600 thousand rubles for individuals (for three years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10% of taxes and/or fees due), or more than 1.8 million rubles. For legal entities, this is more than 2 million rubles and over 6 million rubles, respectively, "says Vitaly Lazarchuk

Among the reasons for the initiative of the department, the expert sees a desire to improve payment discipline and, as a result, fill the budget.

"Despite the fact that the total collection of taxes is growing (as well as their volume - unlike salaries), for some non-tax payments the situation is states deplorable. For example, the collection rate of environmental collection does not exceed a third. The administrator Rosprirodnadzor does not have the tools that he has, "says FTS Lazarchuk.

2018: Record increase in tax revenues to the consolidated budget to 21.3 trillion rubles (+ 23 %)

The growth of tax revenues to the consolidated budget of the Russian Federation in 2018 became a record over the past five years - 23%, or plus almost 4 trillion rubles, the head of the service Mikhail Mishustin said on February 20, 2019 during an expanded board of the Federal Tax Service. In 2018, the consolidated budget of the Russian Federation received 21.3 trillion rubles. - this is almost 4 trillion rubles, or 23%, more than in 2017. Such an increase was the maximum since 2013. The head of the service explained that the results are provided not only by an increase in MET fees by one and a half times, but also by good dynamics of non-oil and gas taxes. Income tax received 4.1 trillion rubles. (plus 24.6% compared to 2017), VAT - 3.6 trillion rubles. (16.4%), personal income tax - 3.7 trillion rubles. (12.4% growth, and this is 2.5 points higher than the rate of wage growth). Property taxes were received by 1.4 trillion rubles, or 11.7% more than^[10] 2017^[10].

2017: Central Bank methodology for banks to find companies with cash

In 2017, the Central Bank of the Russian Federation instructed credit institutions to actively look for cash and report dubious companies to tax officials. Banks will look at the amount of taxes for a specific parameter, and compare salaries with personal income tax and contributions. And a lot more. We will tell you by what criteria the bank will consider your business dubious and report to the tax office.

The methodology (from 21.07.2017 No. 18-MR) came out from the Central Bank to identify tax schemes.

The Central Bank wants banks to track the amount of taxes and other payments to the budget from their clients.

If a company or individual entrepreneur pays taxes less than 0.9% of debit turnover, then the account is likely to be blocked.

Of course, the Central Bank makes a note: paying taxes below the indicated level is not the only determining factor for the "automatic" recognition of the fact that the client has committed dubious transactions.

In addition to the criterion for the level of tax payment, the Central Bank in methodology No. 18-MR offered banks the following:

• from the account do not pay the salary of the client's employees;
• Personal income tax and contributions or the salary itself does not correspond to the average number of employees;
• the wage fund is set at a rate below the subsistence level;
• personal income tax is transferred, but insurance premiums are not paid;
• No balance or small compared to normal transactions
• payments are not related to the costs inherent in the activity;
• there is no connection between the grounds for crediting money to the account and its subsequent debiting;
• there was a sharp increase in account turnover;
• there are no payments usual for business: for example, rent, communal apartments, procurement of stationery, etc.;
• funds are credited to the account from counterparties under contracts with VAT allocation and almost in full are debited by the client in favor of counterparties for objects not subject to VAT. The bank will look at its other clients who are engaged in a similar business. And he will compare what happens to them with VAT in similar situations.

But the above criteria of the Central Bank are not enough. It recalls the obligation of banks to track:

• IP address,
• MAC address,
• SIM card number,
• phone number, etc.

Moreover, banks are instructed to find out whether this data does not coincide with the data of other firms whose accounts were closed as part of "anti-legalization" measures.

I.e. firms serviced by the same accounting firm may come under scrutiny if any of the clients are found to be unreliable.

The second methodology of the Central Bank (dated 21.07.2017 No. 19-MR) concerns companies and individual entrepreneurs who receive cash using corporate cards. The Central Bank believes that the possible goals of such operations are to legalize income and help terrorists.

The Central Bank accuses banks of ignoring the maximum amount of cash recommended for legal entities and individual entrepreneurs, which can be obtained using corporate cards within one operating day (no more than 100 thousand rubles).

Signs from the training manual No. 19-MR, according to which the company or individual entrepreneur is recognized as unfair:

• the ratio of the amount of cash received per week to turnover on bank accounts is 30% or more;
• less than two years have passed since the creation of the legal entity;
• the activity of the client, in which money is received into the account and debited from it, does not create obligations to pay taxes. Or the tax burden is minimal;
• money goes to the account from counterparties whose bank accounts are transited;
• funds are received from the counterparty to the client's account with the simultaneous receipt of money from the same counterparty to the accounts of other clients;
• money goes to the account in amounts, as a rule, not exceeding 600 thousand rubles;
• withdrawal of cash regularly: as a rule, daily or within a period not exceeding three to five days from the date of receipt;
• cash is withdrawn, as a rule, no more than 600 thousand rubles, or in an amount equal to or slightly less than the limit set by the bank for the day;
• cash is withdrawn at the end of the business day with subsequent cash withdrawal at the beginning of the next business day;
• the client has several corporate cards, and with their use, cash receipt operations are mainly carried out.

In the methodology No. 19-MR, recommendations are given to banks that will make it better in the eyes of the Central Bank. Banks need:

• periodically analyze the amounts of cash that can be issued within one operating day using all corporate cards of the client;
• conduct at least once a week monitoring of customer operations, guided by the new methodology;
• send information about suspicious clients to Rosfinmonitoring.

The new recommendations of the Central Bank are especially dangerous for individual entrepreneurs who use corporate cards to withdraw their own money from current accounts. If banks start working according to the methodology, this may lead to the impossibility of using cards for such transactions. After all, the individual entrepreneur will not be able to prove where the withdrawn money went^[11].

See also

• IP (individual entrepreneur)
• Russian economy
• Benefits and support measures for IT companies in Russia
• Optimization (reduction) of taxes
• VAT Value Added Tax

Notes