In February of this year, the President of Russian Federation Vladimir Putin signed the Federal Law from February 17th of  2021 No. 8-FZ "On Amendments to Chapter 23 and 25 of the Second Tax Code of the Russian Federation" and the Federal Law from February 17th of 2021 No. 6-FZ  "On Amendments to Part of the First Tax Code of the Russian Federation."  

Thus, changes were made to the Tax Code of the Russian Federation, thus in accordance from March 17th, tax inspectors will be able to receive extended customer information from banks.  The tax inspectorate also has an additional opportunity to refuse complaints.  In addition, the shelf life has increased.

Expansion of information provided by banks in the tax inspections. 

Tax inspectors have previously requested information about their clients in banks.  However, banks had the opportunity to refuse the provision of information referring to Art.  26 of the Federal Law from 02.12.1990 No. 395-1 (banking secrecy).

From March 17th of 2021 banks are required to provide the requested information within 3 working days from the date of receipt of the request from the tax inspectorate as well as the amount of information that banks will be provided to the Tax Inspectorate within the inspection.

Additional information provided by banks to the Tax Inspectorate:

-Documents of persons entitled to receive, disposal of money on the customer's account,

- Documents and information provided by the Client when opening an account,

- power of attorney for money and disposal by them,

- Documents relating to the opening, maintenance and closure of client accounts,

- Cards with sample signatures and print prints,

- information on beneficial owners and beneficiaries,

- information on individual banking operations.

FTS has the right to request documents in the Bank as part of a tax audit of the organization and its counterparties, when collecting tax or in connection with the company's account.  Including they are entitled to demand the data on individuals who are not individual entrepreneurs if a tax audit is conducted or if the verifies require information regarding other verifiable persons with which the individual has mutual settlements.

The inspection may also require information about any taxpayer on the basis of a foreign state request with which the relevant international agreements are concluded.  However, for this it is necessary to obtain the consent of the head of the higher territorial division of the tax inspection, in some cases it may be necessary to resolve the head of the Federal Tax Service of Russia.

Refusal of consideration

The list of grounds for which the tax authorities may refuse to consider the complaint also has been expanded. The decision to accept for consideration or refusal to consider will be accepted within 5 working days.  The company or organization should notify about the decision taken within 3 working days.

Grounds for refusal to consider complaints

  Available grounds for refusal /new grounds for refusal

 - The applicant violated the form or procedure for granting the complaint.

 - The complaint did not indicate the act of tax audit, the action or inaction of inspectors that appeal.

 - Before making a decision on a complaint, the dispute was resolved by the court.

 - the applicant missed the term for appeal.

 - refused to restore the missed time.

 - Before the decision on the complaint, the applicant's organization was excluded from the register or eliminated.

 - The complaint was sent earlier on the same grounds.

 - The complaint is not signed by an authorized person.

 - Not confirmed by the powers of the representative.

  - Before deciding on the complaint, the applicant's rights violations are eliminated.

 - The death of the applicant's saline.

 - At the same time, the right to continue the dispute cannot go to the successor.

The storing of documents has been increased. 

The shelf life of accounting and tax accounting was increased from 4 to 5 years.  In particular, this rule concerns declarations, registers, documents that confirm the income and expenses of organizations and the PI, as well as the payment of taxes (sub. 8, paragraph 1 of article 23, sub. 5 of paragraph 3 of Art. 24 of the Tax Code of the Russian Federation).

A five-year term for staging documents has already been established by Part 1 of Article 29 of the Federal Law "On Accounting" from 12/06/2011 No. 402-FZ.  The same directives also contain a list in the order of the Federal Archival Agency dated December 20, 2019 No. 236 "On approval of the list of standard management archival documents formed in the process of state bodies, local governments and organizations, indicating the timing of their storage."  Thus eliminated contradictions that were in the Tax Code before the adoption of February laws.

It is also worth noting that the shelf life of documents in accordance with which the insurance premiums calculate is 6 years.  (Order of the Federal Archival Agency dated December 20, 2019 No. 236).  In particular, this concerns settlement sheets for salary, payment statements, executive staff of personal accounts, documents on the restructuring of debts on taxes and insurance premiums.

The shelf life of primary documents for which the initial cost of amortized property was formed, it is necessary to take into account from the moment the depreciation is completed in tax accounting (the letter of the Ministry of Finance of August 16, 2019 No. 03-03-06 / 1/62257).  If during the inspection it turns out that the primary documents are missing (invoices, accounting registers and tax accounting, etc.), it will be regarded as a gross violation of income and expenses.  In this case, the taxpayer can be fined in the amount of up to 30,000 rubles.

In the event that, due to violations, taxes and contributions are not paid, the penalty may amount to 20% of the detected arrears, but not less than 40,000 rubles in accordance with Article 1420 of the Tax Code of the Russian Federation.