The State Duma adopted in the second and third readings a law making numerous changes to the Tax Code.
The law introduces measures to improve tax administration, to clarify certain provisions of the Tax Code of the Russian Federation, affecting the issues of value added tax (VAT), excise taxes, personal income tax (PIT), corporate income tax, state duty, land tax, tax on property of individuals and insurance premiums, as well as avoidance of double taxation of foreign companies.
It is envisaged to increase the threshold value of the amount of taxes, fees, insurance premiums, penalties and fines from 3 thousand to 10 thousand rubles for the tax authorities to apply to the courts with an application to collect these payments from individuals who are not individual entrepreneurs. Uniform conditions for individuals and organizations are established for sending claims for payment of arrears and arrears in fines and fines if the amount of arrears does not exceed 3 thousand rubles.
General rules are established according to which the interest accrued by the tax authority on the date of the decision on the return of the amount of the overpaid payment is payable to the payer on the basis of such a decision without a corresponding application from the payer.
The law, in order to grant the right to apply the VAT tax rate of 0% to taxpayers who sell goods to foreign buyers in the form of aquatic biological resources, obtained in the exclusive economic zone of the Russian Federation and (or) goods produced from them, as well as the right to tax deductions, supplements the Tax Code the norm according to which the territory of the Russian Federation will be recognized as the place of sale of such goods, if at the time of the start of shipment and transportation these goods are located in the exclusive economic zone of the Russian Federation.