NATALIA KORNIENKO SPOKE AT THE ONLINE SEMINAR “MONITORING TAX OPERATIONS. BUSINESS VS FTS”
On April 24, Natalya Kornienko, Head of the Tax System Development Department of the Gaidar Institute, took part as a co-speaker at the online conference “Monitoring tax operations. Business VS FTS".
Issues related to Federal Tax Service operations during the pandemic, provision of tax reporting and the regulations for conducting desk tax audits were discussed during the seminar.
Particular attention was paid to issues related to extension of deadlines for a desk audit on VAT, the legality of the tax authorities’ actions in terms of combating gaps as well as grounds for additional VAT charges.
Audits aimed to identify “business fragmentation” and “tax reconstruction” in the context of violation of Article 54.1 of the Tax Code of the Russian Federation were also a topic of discussion.
Particular attention was paid to issues related to extension of deadlines for a desk audit on VAT, the legality of the tax authorities’ actions in terms of combating gaps as well as grounds for additional VAT charges.
Audits aimed to identify “business fragmentation” and “tax reconstruction” in the context of violation of Article 54.1 of the Tax Code of the Russian Federation were also a topic of discussion.