Tax auditors will study taxpayers' Internet connections.
Photo: Äåíèñ Êóðèëåíêî
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Tax Service Writes Instructions
The Federal Tax Service Moscow department has issued a set of rules for internal use. Tax auditors in the Russian capital now want to know about an audited company’s partners and, beside the traditional enquiries into a firm’s activities and employees’ salaries, the taxman will take note even of the IP addresses a firm uses for electronic banking. The instructions describe how to apply article 93, part 1, of the Tax Code, which authorizes auditors to demand documents not only from the company being audited, but from its business partners and “other persons” who may have information as well.
The government clashed with business over article 93 when the new edition of the first part of the Tax Code came out in 2006. Although the Russian State Duma initially attempted to place limitations on the tax service’s rights to seek information, in the end it expanded those rights. Now the tax service may demand information not only during in office and on site audits, but at any point that it considers it necessary to do so.
Under the Moscow rules, such thorough information gathering is used only if economically expedient or in cases of tax evasion or falsification. Particular attention is to be paid to VAT payment. If a company intends to seek a refund of more than 50 million rubles at one time and it has a deal with a counteragent worth more than 10 million rubles, an audit has to be authorized within three days. The tax inspectorate also has to file a complaint once a month against regional tax organs that do not respond to enquiries about counteragents.
www.kommersant.com
All the Article in Russian as of July 22, 2008
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