MOSCOW, February 21 Senators approved a law that would eliminate controversial situations and avoid abuse when ordering tax audits of controlled transactions between related parties.
The document was developed by the government in order to implement the decision of the Constitutional Court (CC) dated July 14, 2023 in the case of verifying the constitutionality of one of the provisions of Article 105.17 of the Tax Code of the Russian Federation in connection with the complaint of PJSC Vympel-Communications.
According to this norm, a decision to verify the completeness of calculation and payment of taxes in transactions between related parties can be made no later than two years from the day the Federal Tax Service (FTS) received a notification (or its territorial body — a notification) about such a transaction. The Constitutional Court pointed out that it is unclear from what point the two-year period is calculated — from the moment the taxpayer submits the initial or updated notification of the transaction.
The approved law eliminates the need to take into account the date of receipt of the notice or notice of controlled transactions when making a decision by the Federal Tax Service on checking prices in such transactions. This will avoid situations where the submission of an updated notification of a controlled transaction is used to unjustifiably extend the price verification periods, the authors of the document believe.
The inspection will be carried out on a general basis — that is, its depth cannot exceed three years from the date of the Federal Tax Service’s decision to conduct it, the Ministry of Finance clarified.
The law should come into force one month after official publication.