A draft law on amendments to the first part of the Tax Code prepared by the Ministry of Finance was posted on the federal portal. The articles of the tax code that relate to tax returns will be changed.
The purpose of the amendments is to prevent formally legal actions on filing tax returns for the purpose of non-fulfillment (incomplete fulfillment) of obligations to pay mandatory payments, as well as in order to protect the rights of bona fide taxpayers.
Article 80 of the Tax Code will define a closed list of cases in which a tax declaration (calculation) will be considered not submitted, and upon detection of which the tax authority will refuse to accept it.
The report will not be considered submitted if at least one of the following circumstances is established during the cameral session:
1) the fact of signing or submission of such a declaration (calculation) by an unauthorized person has been established;
2) an individual who has the right to act on behalf of the taxpayer without a power of attorney, who signed such a declaration, is disqualified and the period of such disqualification has not expired;
3) the record of the death certificate of an individual was made in the Unified State Register of the Civil Registry Office before the date of submission to the tax authority of the declaration signed by this individual;
4) in respect of the taxpayer who submitted the declaration, an entry was made in the Unified State Register of Legal Entities about the inaccuracy of the information about the legal entity in terms of the inaccuracy of the information about the director;
5) in respect of the taxpayer, an entry was made in the Unified State Register of Legal Entities on the exclusion of a legal entity from the Unified State Register of Legal Entities or an entry on the termination of the activity of a legal entity before the date of submission of the declaration;
6) an entry was made in the USRIP about the termination of an individual’s activity as an individual entrepreneur earlier than the date of submission of the declaration, except for cases when the declaration was submitted for the tax (reporting) period that expired before the “closure” of the individual entrepreneur.
If at least one of the above circumstances is established, the Federal Tax Service Inspectorate, no later than 5 days from the date of establishing such a circumstance, is obliged to inform the taxpayer about the recognition of his declaration as not submitted.