Евгений Шелест
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Об этом Президент РФ высказался во время своего выступления на форуме «Деловая Россия». Он предложил увеличить срок амнистии для предпринимателей, регистрирующих бизнес в специальных административных районах на островах Октябрьский и Русский и возвращающих капиталы в Россию. Кроме того, Владимир Путин рекомендовал на год освободить физлиц от уплаты НДФЛ с прибыли контролируемых иностранных компаний, если они станут налоговыми резидентами РФ. Соответствующая информация опубликована на сайте ФНС России. Напомним, что налоговыми резидентами признаются физлица, находящиеся в России не менее 183 календарных дней в течение 12 месяцев подряд (п. 2 ст. 207 Налогового кодекса).
В настоящее время проходит второй этап амнистии капиталов. Он начался 1 марта 2018 года и продлится до 28 февраля включительно. В ее рамках физлица могут подать специальную декларацию с отражением сведений об имуществе, о контролируемых иностранных компаниях, о счетах (вкладах) в зарубежных банках. Кроме того, декларанты освобождаются от ответственности за ряд правонарушений экономического, налогового и валютного законодательства.
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