29.04.2025, 09:33
The Ministry of Finance has prepared a bill on the adjustment of tax policy
Source: OREANDA-NEWS
OREANDA-NEWS The Ministry of Finance of the Russian Federation has prepared a draft law for the implementation of the provisions of the main directions of tax policy, including additional measures in terms of administration, improvement of tax monitoring, as well as provisions aimed at supporting participants in their activities, the ministry reports.
"The Russian Ministry of Finance has prepared a draft law to implement the provisions of the main directions of tax policy. The bill includes measures to fine-tune tax policy in terms of administration, further improvement of the institute of tax monitoring, as well as provisions aimed at supporting participants in their activities," the materials on the website say.
Thus, in terms of tax administration, the draft law provides that the day of the end of the tax payment period is the previous working day in the case when the last day of the tax payment period falls on a non-working day. "This rule is aimed at increasing the liquidity of the budgets of the budgetary system of the Russian Federation and reducing the risks of cash gaps due to rising expenses by the end of the month," the Finance Ministry explained.
Regarding the improvement of the institute of the Unified Tax account (UTS), the procedure for accounting in the UTS for the decision of the tax authority on the early termination of deferral or installment plan, as well as on the complete or partial cancellation of decisions on granting a tax deduction, is being clarified. "It is also proposed to expand the rule on excluding from the balance of the tax the amount specified in the decision of the tax authority on bringing or refusing to bring to justice, in the event that the court takes preliminary protection measures against the claim of a person challenging such a decision," the Ministry of Finance added.
In particular, the draft law proposes to cancel the submission by taxpayers of notices on property taxes, as well as personal income tax and insurance contributions for periods for which the payer has previously submitted such a notice with the amounts of personal income tax and insurance contributions planned to be paid during these periods.
"The Russian Ministry of Finance has prepared a draft law to implement the provisions of the main directions of tax policy. The bill includes measures to fine-tune tax policy in terms of administration, further improvement of the institute of tax monitoring, as well as provisions aimed at supporting participants in their activities," the materials on the website say.
Thus, in terms of tax administration, the draft law provides that the day of the end of the tax payment period is the previous working day in the case when the last day of the tax payment period falls on a non-working day. "This rule is aimed at increasing the liquidity of the budgets of the budgetary system of the Russian Federation and reducing the risks of cash gaps due to rising expenses by the end of the month," the Finance Ministry explained.
Regarding the improvement of the institute of the Unified Tax account (UTS), the procedure for accounting in the UTS for the decision of the tax authority on the early termination of deferral or installment plan, as well as on the complete or partial cancellation of decisions on granting a tax deduction, is being clarified. "It is also proposed to expand the rule on excluding from the balance of the tax the amount specified in the decision of the tax authority on bringing or refusing to bring to justice, in the event that the court takes preliminary protection measures against the claim of a person challenging such a decision," the Ministry of Finance added.
In particular, the draft law proposes to cancel the submission by taxpayers of notices on property taxes, as well as personal income tax and insurance contributions for periods for which the payer has previously submitted such a notice with the amounts of personal income tax and insurance contributions planned to be paid during these periods.
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