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Business Duty Officer

The State Duma will return to the issue of blocking business property during inspections

The State Duma will return to the issue of blocking business property during inspections

Coming autumn, the State Duma will consider the bill, which will allow the Federal Tax Service to quickly block business property when it detects signs of evasion from mandatory payments.

The bill on blocking business property during inspections was submitted to the State Duma at the end 2021 y. So far, the profile committee of the State Duma on budget and taxes has not issued its opinion on the document.

The bill may require revision and a more detailed discussion of its provisions.. Until a compromise is reached between government and business, the document is not going to be approved, said in the profile committee of the State Duma.

According to the text of the document, heads of inspections and their deputies, in agreement with the head of a higher tax authority, after drawing up an act of a cameral inspection, will be able to impose interim measures on the property of an organization and individual entrepreneurs.

At the moment, such an opportunity appears for the tax authorities only after the results of the audit.. Because of this, unscrupulous taxpayers have the opportunity to withdraw assets in the period between its beginning and completion..

The decision on the introduction of preliminary interim measures can be taken by, if the deviation of tax payments of the company or individual entrepreneur exceeds 10% from the industry average tax burden or minimum 3 million rubles.

Block supposed real estate, vehicles, interior design items, securities. At the same time, funds on the accounts were withdrawn from the effect of such a sanction, finished products, raw materials or materials.

The amount of the deposit is equal to the difference between the taxes paid for the audited period and the amount, calculated on the basis of the industry average tax burden.

According to Ekaterina Avdeeva, Head of the Business Russia Expert Center for Criminal Law Policy and Enforcement of Judicial Acts, the bill still needs to be revised, at the same time, it carries clear and reasonable implementation mechanisms for business.

To reduce risks, it is required to think about the maximum period of such arrest before a court decision, as well as on the creation of an accelerated procedure for the removal of all interim measures in the event of payment of arrears or refusal to satisfy the application for interim measures by the court, said Avdeeva.

Mikhail Orlov, Head of the Department of Tax and Legal Consulting at Kept, noted, that the adoption of the bill on interim measures without enthusiasm will be perceived by Russian taxpayers and will create additional difficulties for small and medium-sized businesses.

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