Екатерина Уцына
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Налоговая служба на своем официальном сайте напомнила, что с июля расширяется круг налогоплательщиков, которые могут перейти на налоговый мониторинг (Федеральный закон от 29 декабря 2020 г. № 470-ФЗ). Так, в частности, снижена минимальная совокупная сумма уплаченных налогов с 300 млн руб. до 100 млн руб., а минимальный суммарный объем полученных доходов и совокупная стоимость активов – с 3 млрд руб. до 1 млрд руб.
Кроме того, изменен и срок подачи заявления о проведении налогового мониторинга для организаций, планирующих переход на новую форму налогового контроля. Желающим нужно подать заявление не позднее 1 сентября года (ранее с 1 июля), предшествующего периоду проведения налогового мониторинга. Так, если организация планирует перейти на налоговый мониторинг с 2022 года, то направить заявление в налоговую инспекцию нужно будет не позднее 1 сентября 2021 года.
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Вместе с заявлением в налоговый орган представляется информация об юрлицах и физлицах, которые прямо и (или) косвенно участвуют в организации, представляющей заявление о проведении налогового мониторинга, и при этом доля такого участия составляет более 25%, а также сведения о контрольных процедурах организации, осуществляемых в целях налогового мониторинга. Также прилагается и пакет документов: регламент информационного взаимодействия, учетная политика для целей налогообложения организации, действующая в календарном году, в котором представлено заявление и внутренние документы, регламентирующие систему внутреннего контроля организации. Кроме того, налогоплательщик должен представить информацию об организации системы внутреннего контроля и оценку уровня организации системы внутреннего контроля.
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