Валерия Зеновина
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На официальном сайте Госдумы сообщается о принятии в окончательном чтении трех законов, продлевающих до 1 марта 2020 года амнистию капиталов. А именно, с 1 июня этого года по 29 февраля следующего года в течение третьего этапа физлица смогут добровольно декларировать активы и счета в банках с сохранением всех гарантий. Однако нужно будет произвести репатриацию денежных средств и зарегистрировать подконтрольные иностранные компании в специальных административных районах в Калининградской области и Приморском крае.
Первый из принятых законов непосредственно продлевает срок амнистии, а второй – освобождает от НДФЛ прибыль контролируемой иностранной организации, которая учитывается при определении налоговой базы в текущем году. Это коснется контролирующих иностранные организации налогоплательщиков, которые не считались налоговыми резидентами РФ по итогам налогового периода прошлого года.
Наконец, третий закон1 освобождает от уголовной ответственности участников третьего этапа амнистии за налоговые нарушения, совершенные до 1 января этого года. Предполагается, что принятые меры создадут благоприятные условия для возврата активов в российскую юрисдикцию.
Какие декларации (расчеты) подвергаются камеральной налоговой проверке? Узнайте ответ из «Энциклопедии решений. Налоги и взносы» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что второй этап амнистии капиталов завершился 28 февраля текущего года. Однако также в феврале Президент РФ Владимир Путин предложил продлить ее на год. На официальном сайте Госдумы поясняется, что изменения в законодательство как раз и были подготовлены для реализации поручения главы государства.
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1 С текстом законопроекта № 687101-7 «О внесении изменения в статью 76-1 Уголовного кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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