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Security officials presented draft changes in tax compositions

Security officials presented draft changes in tax compositions

Such a decision received at a meeting of the Delovaya Rossiya expert center on criminal law policy and enforcement of judicial acts together with representatives of the Investigative Committee, Ministry of Internal Affairs of the Russian Federation and the Federal Tax Service.

The acute topic of the meeting gathered within the walls of "Business Russia" and online order 80 people, including over 36 commissioners for the protection of the rights of entrepreneurs from the regions. Center experts listened to the position of law enforcement officers, and also provided their opinion on a number of changes in the tax compositions.

Ekaterina Avdeeva, head of the expert center, reminded, that quite recently, at the St. Petersburg International Economic Forum, Russian President Vladimir Putin spoke about the need to humanize legislation.

– Along with the humanization of legislation, we need the introduction of new offenses. Entrepreneurs are everything, our potential, this is a budget replenishment, innovation. It is very important to protect them from illegal actions.. Hope, that we will formulate proposals for changing tax legislation, Avdeeva said.

Experts discussed complaints of entrepreneurs about forceful pressure by initiating criminal cases, when the tax arrears have been paid in full even before the initiation.

– 3 February at an official meeting with representatives of "Business Russia" President Vladimir Putin was announced a proposal to refuse to initiate a criminal case, when tax arrears are fully paid before a procedural decision is made. Department of Justice drafted the law. It involves amendments to several articles of the Code of Criminal Procedure, Avdeeva said, noting, that the law should be passed soon.

She lamented, that situations with the initiation of criminal cases still exist. Complaints to the expert center are also received.

Representative of the Chamber of Commerce and Industry of the Russian Federation Vladimir Gamza said, that now entrepreneurs and various associations should send a letter to law enforcement and regulatory agencies, it will reflect the position of the business community on this issue.

- We need to stop practicing now. (persecution) and work with departments. Until the law passes all instances, it may take six months, need to act faster, - he said.

The panellists also noted, that tax authorities send audit materials to the TFR before the expiration of a two-month period. The parties discussed the need to introduce rules and the possibility of displaying inspections in the relevant regulations. The participants also called for the creation of departmental and interdepartmental normative legal acts, that govern the timing of the transfer of materials.

In its turn, tax official said, that an explanation is being prepared for entrepreneurs on this issue, including the position of the Prosecutor General's Office.

Center expert Vadim Zaripov said, that now materials can become a pretext for a criminal case, sent only from the tax authorities in order, which is established by the tax code.

- There is a clear procedure for initiating a criminal case. Must pass verification. Then there is a demand for payment of taxes. After that, the taxpayer has two months. If the term has expired, then the Federal Tax Service transfers the materials to the investigating authorities. But the amount of the arrears must exceed the large amount, - he said.

During the meeting, they also complained about the increase in the number of crimes., related to illegal VAT refunds, and their digitalization, as well as the lack of sufficient legal mechanisms to attract the true beneficiaries of the "paper VAT" sites.

Besides, participants also noted, that the qualification of illegal VAT refunds under h 3-4 Art. 159 The Criminal Code of the Russian Federation creates significant criminal procedural risks when organizing the protection of the rights of entrepreneurs, attracted for illegal VAT refunds. They also said, that now in the country there are no criminal legal guarantees for business entities, as well as a special procedure for terminating criminal cases under Art.. 76.1 CC RF. Finally, the thresholds for the size of the damage caused are significantly lowered.

Council members discussed a legislative initiative to introduce a special composition for qualifying illegal VAT refunds.

– The problem of “paper VAT” really exists. This is a gap in tax law., Zaripov said, noting, that there are a lot of advertisements on the Internet with an offer to buy “paper VAT”. He emphasized, what buyers don't understand, that commit a crime.

At the end of the meeting, the experts also touched upon the lack of sufficient legal literacy of entrepreneurs in the field of tax legal relations, as well as the availability of new standards of the Federal Tax Service of Russia on the good faith of the taxpayer. The participants of the meeting consider, what you need to create a set of recommendations for business when interacting with counterparties.

The position of the business community on these issues will be sent to law enforcement agencies and the tax service. According to the security forces, this will allow you to develop a consolidated position, which will already be communicated to the subjects of the legislative initiative.


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