The Supreme Court did not agree with the courts, which freed the developer from a significant part of the penalty
The developer was late with the transfer of the apartment and signed an agreement with the citizen on the postponement, but violated them too.
The courts figured out for what period to recover the penalty. The interest was charged only for violating the new term, and for the previous period, according to the courts, the citizen was not entitled to anything.
The Supreme Court of the Russian Federation did not agree with this. As he already pointed out, the contract can only be changed for the future. The parties are not exempt from liability for violations arising prior to such a change. In this case, the citizen could claim a penalty for the period from the moment of violation of the initial term of the transfer of the apartment to the date of the agreement. The developer could avoid this. It was necessary to indicate in the agreement that the developer is exempt from payment of the penalty arising prior to its conclusion.
Document: Supreme Court of the Russian Federation Ruling of 14.05.2019 N 41-КГ19-12
New explanations of the Plenum of the Supreme Court of the Russian Federation that will help to collect budget money
As a copy of the judgment enough printouts from the Internet. It makes no sense to ask to transfer money to the account of his representative. The writ of execution should not be returned due to the renaming of the debtor. Read about these and other findings in our review.
There is no need to turn to bailiffs: they will refuse to initiate enforcement proceedings.
Plenum reminded:
- there is no need to contact the bailiffs: they will refuse to initiate enforcement proceedings;
- the claimant should send the execution documents to the Ministry of Finance, the financial institution of the entity or municipality or the Treasury authorities. The choice of authority depends on the type of requirement;
- the recoverer has the right to petition that the execution documents be sent by the court.
Can the recoverer attach a printout of the arbitration court decision?
Yes. The recoverer has the right to print the judicial act, taking it from the card file of arbitration cases. In this case, the requirement to attach a copy of the judicial act will be met.
Is it possible to ask to transfer the amount to be recovered not to the account of the recoverer
No. Transfer money to the account of the representative of the recoverer or at the request of the recoverer to the account of another person can not under any circumstances.
The practice on this issue was ambiguous (AS ATS, AU MO).
What is the obligation of the authority to clarify if the debtor’s personal account is not opened with it
Authority will return the writ of execution. At the same time, he must inform about the presence of the debtor’s personal account with another authority or about the absence of such.
In which cases are not entitled to return the executive document.
- There is no fixed amount of interest and penalties, which are subject to accrual until the moment of actual execution of the payment, but the amount of the debt and the procedure for accrual of penalties and interest to it are indicated.
In this situation, the executive is obliged to calculate the amount to be recovered. In case of ambiguity, he may seek clarification from the court. - After the judicial act was issued, the debtor changed the name (without reorganization). The executive body must independently identify it according to the register (paragraph 10 of the Decree).
What to do if the court corrected errors in the decision
The new court order is not issued by the court in such cases. You must be guided by the existing writs of execution and the court ruling on the correction of errors. Give the executive body an appropriate court ruling.
The fact that the return of the executive document in this situation is illegal, the courts have indicated earlier.
Is it possible to count on interest under Art. 395 of the Civil Code of the Russian Federation during the execution of the judgment
The answer depends on what is levied.
It is possible, if the funds are recovered from a government institution, authority or local government, which has a debt under a state or municipal contract (clause 21 of the Ordinance). A similar conclusion is reflected in the Review of Practice N 2 (2016).
It is impossible if compensation for damage caused by unlawful actions or inaction of state bodies, local authorities is recovered. The ban applies to the following periods (clause 17 of the Resolution):
- from the moment the judicial act enters into force until the moment the executive document is received by the financial institution;
- within the period specified in paragraph 6 of Art. 242.2 BK of the Russian Federation. This position was reflected in the Review Practice N 1 (2015).
- missing the statute of limitations for bringing to subsidiary liability or disputing transactions, as a result of which it was not possible to replenish the competitive mass;
- the property of the debtor is used to the detriment of the interests of the creditors (for example, the premises are rented at a reduced price, and then sublet more expensive);
- the competitive mass is illegally spent - most often “with the help” of the unreasonable involvement of third parties. This archiving, inventory, agency, legal services and so on, gives examples of AB Sinum ADV partner Alexander Zadorozhny.
- violations committed through negligence;
- minor violations;
- violations that did not cause significant damage.
- attract to work foreigners and stateless persons;
- act as host or inviting party (except for employers, this may be, for example, educational organizations, hotels, organizations of medical care in hospitals).
- is there permission to attract and use foreigners;
- have labor or civil contracts concluded with them;
- whether foreigners have work permits or labor patents;
- whether the employer or the customer ordered the work or services of the Ministry of Internal Affairs of the conclusion (termination) of the said contracts;
- whether the employee for whom the permit is not registered is a citizen of the EAEU Member State.
- educational organization of the Ministry of Internal Affairs of the unauthorized departure of a foreigner in the prescribed period, the granting of academic leave to a foreigner, the completion or termination of training of a foreigner or stateless person;
- administration of the organization (institution) of the Ministry of Internal Affairs of the arrival of a foreigner at the place of stay and of his departure within the prescribed period.
Document: Resolution of the Plenum of the Supreme Court of the Russian Federation of 28.05.2019 N 13
The draft of the Supreme Court of the Russian Federation on the inclusion of creditors' claims in the register without a court was considered in first reading
The developer of the amendments to the Law on Bankruptcy was the Supreme Court of the Russian Federation. The main idea is to establish the ability to include creditors' claims on debtors in the registry without a court.
Now, as a general rule, the arbitration administrator or the registrar includes a requirement in the registry on the basis of an act of the arbitration court that is considering a bankruptcy case. At the same time, a significant part of the requirements is indisputable. For example, they are confirmed by judicial acts that were taken before the bankruptcy case was initiated, or there are no objections to the claims. However, the undisputed demands should still be assessed by the court. This is an unnecessary waste of time.
They plan to provide the arbitration manager with the authority to review the requirements themselves, as well as assess their validity. Thus, the indisputable requirements for which there are no objections will not reach the court. A similar mechanism is already provided for in relation to some debtors, for example, credit organizations and developers.
The arbitration manager no later than three working days from the date of receipt of the request will send a copy of it by e-mail to those who have the right to object to it (for example, the debtor). The objection and claim the arbitral manager must consider. If the requirement is justified, then within 30 calendar days from the date of receipt he will enter it in the register. In the same period, it will notify the creditor and the persons who filed objections of the results of the review.
The result can be appealed to the arbitration court no later than 30 calendar days from the date of receipt of such notification. If this period is missed for a good reason, they will be able to recover it.
Document: Draft Federal Law N 598603-7
Error in the invoice in the legal form of the buyer is not a reason to refuse to deduct VAT
From the letter of the Ministry of Finance it follows that one should not be afraid to declare a deduction on an invoice, in which the legal form of the buyer is indicated with an error.
The Office does not specify what kind of defect was made in the invoice. Assessing the severity of the error, proceed from the fact that the tax authorities will be able to identify the buyer. If yes, then the error is a minor defect, because of which they will not refuse to deduct VAT. If not, the document must be corrected.
Document: Letter of the Ministry of Finance of Russia of 05.15.2019 N 07-01-09 / 34738
Creditors' claims will be included in the register more quickly: the draft RF Supreme Court adopted in the first reading
A significant part of the requirements for debtors under the Bankruptcy Law will no longer reach the court. First of all, it will affect the undisputed requirements. Lenders can significantly save time. Read more about how the amendments of the RF the Supreme Court will work, read in our material.
Document: Draft Federal Law N 598603-7
The Supreme Court of the Russian Federation: the citizen will not be refused in writing off debts in case of bankruptcy, if the bank issued an unbearable loan
The citizen already had a loan when he took the second one without informing the bank about the first one, since this was not asked in the questionnaire. After some time, he lowered the salary and the monthly payments on loans became for him unbearable. They filed a bankruptcy case, but the courts of three instances refused to write off debts. In their opinion, the citizen acted in bad faith: he was building up obviously impracticable obligations, although he did not have sufficient income. However, the Supreme Court did not agree with them. In particular, he noted the following.
First, the citizen was not unscrupulous, he just acted unreasonably, which is not the same thing. Reasons to save the debt, if the potential bankrupt does not hide income or credit obligations, no.
Secondly, credit organizations have ample opportunities to assess the solvency of citizens, for example, they can request a credit history. Therefore, since the bank issued a loan, it cannot refer to the unreasonableness of the borrower who has assumed excessive obligations.
With these clarifications, the case will be reviewed anew.
Document: Determination of the Supreme Court of the Russian Federation of 03.06.2019 N 305-ЭС18-26429
Right to speak
The presiding judge will be able to limit the right to speak of a participant if he “voluntarily violates the sequence of speeches, fails to fulfill the presidency’s requirements twice, permits harsh expressions or offensive statements, or calls for actions pursued in accordance with the law.
The expression “twice does not fulfill the requirements of the presiding judge” is too broad and vague, it is not clear what these requirements are, Veselov shares his doubts. The only instrument of counteraction is objections, but they are considered by the same chairman, Kurmaev draws attention.
“Sometimes the court simply does not listen to the parties or representatives,” said Padva and Epshtein, Pavel Gerasimov, partner in the jurbyuro. “Now I can not listen legally.”
The Supreme Court explained why the arbitration manager can be dismissed
If your manager does not dispute suspicious transactions, violates the deadlines, includes questionable assets in the bankruptcy estate, then this causes a desire to remove him. When this is possible - there is no answer in the law, therefore it is necessary to turn to judicial practice. For example, in a recent case, the Supreme Court dismissed a trustee for actually transferring all his duties to an “outsource”. Lawyers commented on this case and told when it is still possible to replace the manager.
By analogy with the "nominee directors" in the market there are "nominee managers" who give control to real beneficiaries or customers of bankruptcies, says manager Andrei Shafranov. The Supreme Court for the first time dismissed the bankruptcy governor for having transferred too much authority to others. This position will play an important role in the fight against managers, who are actually withdrawing from the management of the current activities of the debtor, says Radik Lotfullin, an adviser to Saveliev, Batanov & Partners. According to him, the highest courts had previously spoken about the inadmissibility of the transfer of certain powers, but there they were talking about exclusive powers. Now the sun spoke about their scope, says Lotfullin.
Ltd. manages the bankrupt
Case No. A14-6753 / 2015 reached the Supreme Court, where the manager of Armax Group Fedor Mereshkin signed an agency agreement with Priority LLC for the current management of the debtor. According to it, Priority paid money to employees, signed lease agreements, organized cadastral works and valuation of real estate, repaid debts for electricity and gas. The payment for services was “10.5% per annum on the amount of payments that the agent pays to third parties in the interests of the principal”.
At the same time, Mereshkin reserved for himself 1.5 million rubles to pay remuneration from rental income. At the same time, he informed creditors that there was no money to pay current payments.
All this did not like the FTS, which complained to the manager and asked him to remove him. Three courts agreed that Mereshkin is doing poorly - he transferred to the side too many tasks that he could and should carry out himself. He behaved in a contradictory manner: he said that there was no money for current payments, but at the same time he entered into an agency agreement for a fee and reserved a fee. In addition, he is not actively replenished the mass of the competition, the courts decided. According to the reporting for 2016, the company should have been more than 69 million rubles. The lenders did not see this amount. Three instances agreed that this behavior of the manager was illegal, but decided that this was still not enough to remove him.
A different opinion was the Supreme Court, which complained to the FTS. The manager has the right to transfer authority, but not so much as to actually step back from managing the current activities of the bankrupt, the troika, chaired by Ivan Razumov, noted. In her opinion, this is contrary to Art. 129 of the Federal Bankruptcy Law on the powers of arbitration managers. In addition, the law places special requirements on managers as anti-crisis managers, and LLC does not meet them.
"The manager has the right to transfer authority, but not so much to actually be removed from the management of the current activities of the bankrupt" - the Supreme Court.
The economic board found the decisions of the lower instances contradictory: they correctly identified all the violations of the manager, but for some reason called them insufficient for “dismissal”. Meanwhile, Mereshkin’s behavior was fraught with losses for the Armax Group: he put in control of a layman’s bankrupt and didn’t make every effort to replenish the competitive mass. With such conclusions, the Supreme Court, chaired by Ivan Razumova, dismissed Mereshkin from the Armax Group case.
This is not the first time that the economic board has “fired” the manager, says the head of the legal bureau Olevinsky, Buyukian and partners Edward Olevinsky. He cites the example of the definition number 306-ES16-4837. In it, the Supreme Court canceled the cassation act and left in force the decisions of the lower instances on the removal of Artur Zakirzyanov, who did not take measures to identify and return the debtor’s property from third parties.
For what will be removed, and for what is not
The court may recognize the actions or inaction of the governor as illegal, but not any violation entails suspension. This is an exclusively evaluative category, says partner of AB Pleshakov, Ushkalov and partners Yelena Yakusheva: “There are no clear criteria on this score either in the law or at the level of explanations of the Supreme Court or the established arbitration practice”. This leads to the fact that the courts can perceive different violations in different ways, Yakusheva shares. In general, the requirements for managers are tightened to make them smaller, but they work better. Therefore, the courts have become much more likely to send for review decisions of lower instances taken in favor of the governors, notes Yakusheva.
There are also opposite situations - the first instance dismisses the manager, but the appeal later cancels the decision, says partner JD Consulting Anna Lovkina. Here, she says, it matters whether the meeting of creditors will have time to select a new candidate. If it is approved, then regardless of the decision of the higher instance, the manager cannot be reinstated, explains Lovkina.
On the issue of whether or not a manager will be dismissed, a common “watershed” is the presence or absence of negative consequences, primarily direct or indirect losses, according to Pepeliaev Group partner Julia Litovtseva. She names the conditions that will most likely lead to suspension:
The Presidium of the Supreme Arbitration Court three times removed managers, and these cases can now be considered textbook, says Sotheby's lawyer Anton Krasnikov. The expert listed them. In case No. A68-4638 / 2009, the trustee exercised at auction the right of claim against the Russian Federation for 180 million rubles. for 568 000 rubles. In case No. A73-6489 / 2011, the governor used to perform the duties of a member of the liquidation commission. In case No. A21-1723 / 2010, the manager did not take measures to challenge the contract of guarantee, which was concluded on the eve of bankruptcy, Krasnikov shares.
He told why the manager cannot be removed:
Conscientiousness and pressure
The courts consider the circumstances of each of the cases, assess the work of the manager and his good faith as a whole, Krasnikov says. As an example, he cites case No. A55-25483 / 2015, where the Supreme Court pointed out the unconscientiousness of the administrator, who included bills of exchange in the inventory and did not dispute the transaction in which they were received. Although one of the lenders pointed out that the securities have a vice form.
3.05 million rubles - the average cost of a ready business in Russia
Ready business is getting cheaper: at the beginning of the year Avito could buy it at 14% cheaper than in 2017.
The number of offers to sell the business grew by 33%, while prices fell by 14%, analysts at Avito, who investigated the ready-made business market in the first quarter of 2019, say. So the average cost of a ready business is 3.05 million rubles. Most often, service companies sell - 32% of the total. After there are trading enterprises (23%) and catering points (17%), "Kommersant" writes.
The most expensive is the business in the field of agriculture - an average of 11.96 million rubles. It shows an increase of 10% compared with last year. In second place is the “production” segment with an average cost of 6.95 million and a fall of 23%. Most significantly cheaper online shopping - by 52% per year. Now they cost an average of 385,000 rubles.
The most expensive business is sold in Moscow - on average, it costs 4.07 million rubles. Next come Rostov-on-Don (3.77 million), Samara (3.71 million). The lowest price for a ready-made company in Ulyanovsk is 1.47 million rubles.
“Traditionally, one of the most expensive types of ready-made businesses are those that possess the assets and infrastructure necessary to carry out activities. It is not surprising that agricultural and industrial enterprises are stably in the top ”, - commented on the results of the research in the online service. Indicators of online stores speak about market saturation: “It becomes easier to create them, and it is more difficult to monetize effectively. The presence of a large number of competitors, and, above all, serious players in the face of the largest marketplaces, accumulating more and more traffic, makes this business less attractive.”
Central Bank revoked the license from the bank "Ivanovo"
The regulator has identified numerous violations in the commercial bank "Ivanovo", which occupied the 294th place in the banking system of Russia.
“By order of April 5, 2019, the Bank of Russia No. OD-761 revoked the banking license from Joint-Stock Company Commercial Bank IVANOVO JSC Ivanovo Commercial Bank,” the regulator said.
The Central Bank website states that the Ivanovo Bank made numerous violations of regulatory acts of the regulator in the area of countering the legalization (laundering) of proceeds from crime and the financing of terrorism. The credit organization submitted to the authorized body incomplete and unreliable information, including on operations that are subject to mandatory control. The bank also overestimated the value of the property to improve financial performance, violated federal laws, which is why the Central Bank repeatedly applied measures to it over the past year, including imposing restrictions on attracting citizens' money. All this was the reason for revoking the license.
"Ivanovo" bank specialized in lending to companies and individuals. “At the same time, more than 70% of the loan portfolio was made up of low-quality loans. The main source of funding for this activity was the attracted funds of the population (they accounted for about 90% of all funds attracted by the bank),” says the Central Bank.
Central Bank for the first time in 2015 will issue a license to a new bank
The Bank of Russia decided on the state registration of Kazan Bank 131.
The Central Bank will issue a basic license for banking operations in rubles and foreign currencies to Kazan Bank LLC 131 (without the right to attract deposits from individuals), as well as with precious metals. Before that, the Central Bank registered the bank only on April 28, 2015, then the Moscow Central Bank of Russia received a license, RIA Novosti reports.
“The basic license will be issued by the Bank of Russia after payment of the authorized capital of Bank 131 LLC,” the regulator said.
According to the press service of the Central Bank, the tax authorities made an entry on the state registration of the bank in the Unified State Register of Legal Entities on March 21. According to the extract from the Unified State Register of Companies, the size of the authorized capital is 340 million rubles. The founder is Dmitry Eremeev, the chairman of the board is Alexander Magomedov.
As the Business Online Tatarstan business electronic newspaper reported, Dmitry Yeremeyev, the founder of the bank, is the owner of the international IT holding company Fix with a turnover of $ 100 million. He made his fortune, including on the cashback service ePN.bz.
Yeremeyev applied for registration of a new bank at the end of September 2018. A businessman wants to create a bank for those who "earn and spend on the Internet."
“From the very beginning, I intend to implement the most conservative policy. Almost all the capital of the bank will be placed in the Central Bank of the Russian Federation. We strive to ensure that most of our funds are risk-free, ” said Yeremeyev.
The bank will start working in 2019, the businessman said. In the first year, the organization will pay more attention to building processes, testing business models.
Dmitry Medvedev promised not to adjust taxes in the next six years
At the same time, according to Prime Minister Dmitry Medvedev, the increase in VAT up to 20% approved last year is a necessary measure.
“After all these decisions [increase of VAT to 20%], a moratorium on their change is introduced. Taxes over the next six years should not be adjusted, "- said Medvedev (quoted by TASS). He added that last year the authorities made a “difficult but fundamental” decision to raise the VAT in order to find funds for the implementation of national projects. This decision was “balanced” by maintaining a preferential rate for socially important goods and maintaining a constant insurance premium rate of 30%, he said.
Medvedev also added that the preparation of the draft law, which involves the inclusion of non-tax payments in the Tax Code (they are now regulated by subordinate legislation), is being completed, but in fact the fiscal burden on them will not change.
Disputes about the codification of non-tax payments, which create an additional financial burden on the business, have been going on not for the first year. Among these payments are utilization, environmental and resort fees, payment for the negative impact on the environment from trucks through the Platon system and from telecom operators, as well as other similar payments. Deductions to the Social Insurance Fund, the Mandatory Medical Insurance Fund and the Pension Fund are also formally non-tax payments, RBC writes.
Central Bank bankrupt Roskomsnabbank
The Arbitration Court of Bashkortostan received a claim for recognition of Roscomsnabbank as bankrupt. The credit organization was deprived of the license in early March.
A statement on the introduction of bankruptcy proceedings against Roskomsnabbank to the Arbitration Court of Bashkortostan in the person of its Bashkir branch was addressed by the Central Bank. The lawsuit is registered in the file of arbitration cases on March 28, there are no other details on the application, the court has not yet accepted it for production (case No. А07-9566 / 2019).
On March 7, 2019, the Central Bank revoked the license to carry out operations at Ufa Roskomsnabbank.
The reason was the failure of the credit organization legislation regulating banking activities. Over the past year, Roskomsnabbank has repeatedly violated the requirements of the anti-laundering law (No. 115-FZ).
The regulator said that the decision to revoke the license was made in connection with a real threat to creditors and depositors of the bank. Roscomsnabbank is a member of the deposit insurance system.
The assets of Roscomsnabbank were more than 24.5 billion rubles. (according to Banki.ru). The loan portfolio is almost 20 billion rubles, the volume of deposits of individuals - 17.8 billion rubles. Losses of the bank for the month exceeded 1.2 million rubles, although in January the net profit was 890 million rubles. And in 2018, Roskomsnabbank received a prize in the field of economics and finance named after P. A. Stolypin in the nomination “The Best Regional Bank”, RBC reported.
The Russian Supreme Court recalled: the new owner of the building uses the land under it under the same conditions as the former
The individual entrepreneur bought several properties from the company. The land of the enterprise belonged to the right of rent at a reduced rate. Together with the ownership of real estate to the IP passed the rights to the land. The entrepreneur believed that for him the rental rate was maintained, which was valid for the former tenant.
However, the courts of three instances did not share this position. In their opinion, the right to a preferential rate for the new tenant has not passed.
The Supreme Court of Russian Federation did not agree with them. He recalled the position of the Supreme Arbitration Court of the Russian Federation: those obligations and rights to the land plot that belonged to the seller of real estate pass to the buyer of real estate. In other words, the terms of land use (in particular, the rental rate) for the new tenant remain the same as they were for the former.
On March 11, the Ministry of Internal Affairs will begin to apply checklists for auditing companies and migration agencies
Check lists for scheduled checks of legal entities and individual entrepreneurs are approved, which are:
We recommend using checklists for self-checking.
For those who attract foreigners and stateless persons to work, the checklist contains 10 questions. Among them are the following:
For receiving and inviting parties there is a separate checklist of whether they notify:
The duty to use checklists during scheduled inspection appeared to the Ministry of Internal Affairs since 2018. In October of the same year a project was developed. And now, finally, the checklists have gained final form.
Office building at Chistye Prudy will be played at auction in Moscow
Moscow. March 28 INTERFAX-REAL ESTATE - Office space with an area of 110 sq.m in the center of Moscow is put up for auction, the press service of the Moscow department for competition policy reported on Friday.
They noted that the office is located in a four-storey residential building built in 1900 at the address: Chistoprudny Boulevard, 13, p.3.
The starting price of the lot is 7.6 million rubles. Bidding is scheduled for April 29 of the current year.
Banks will re-evaluate the creditworthiness of Russians
Visa and the credit bureau "Equifax" launched a service for banks to assess the probability of default of borrowers. The payment system will combine information about the cards of a person in different banks.
According to the general director of Visa in Russia, Ekaterina Petellina, “drawing the money on the cards can be a valuable addition to the credit history.” Such parameters as a card category, frequency and places of purchases, amounts spent can tell about a borrower.
The job of the service is that Visa studies a person’s spending on cards of different banks and evaluates his behavior, assigning a scoring score. As Petelina explained, a client may have a salary card in one bank, and a card with points for traveling - in another. On these cards, he may look like a different person: one makes small purchases, and the other, for example, buys clothes in Italy, according to Vedomosti. A good scoring score is usually among those who use the card often, because its behavior is understandable, Petelina explained.
The credit bureau "Equifax" in the service performs the function of an aggregator that helps to collect data on different cards of a person. The CII refers to Visa and, upon request, issues a scoring point to the bank. Customer data is transmitted in encrypted form.
Today, 15 banks have confirmed their readiness to use the Visa service. It is not yet known whether Sberbank will connect to it, having issued more than half of all cards in Russia.
Director General of Equifax Oleg Lagutkin argues that the model works in the current composition. According to him, even in the absence of a number of major banks, the accuracy of the scoring model increases markedly. The service allows reducing credit risk by more than 10%.
Similar pilot projects from 2018 are also being conducted by the national payment system “Mir”, the decision on industrial launch has not yet been made.
Digital profile pilot project kicks off this spring
The Ministry of Communications and the Central Bank announced the launch of a pilot project on the use of digital profiles of Russians. The system will be tested on online loans, CIVOCL and CASCO policies.
16 banks, three insurance companies, as well as the Federal Tax Service, Rosreestr, the Ministry of Internal Affairs and the FIU will take part in testing digital profiles. According to the first deputy chairman of the Bank of Russia, Olga Skorobogatova, the system will be launched in pilot mode in April-May this year, reports Rossiyskaya Gazeta. At this stage, 57 types of personal information about him will be stored in digital profiles. Issuance of online loans and registration of CASCO and CTP policies will be services that will be available through the system.
As TASS found out, the first banks involved in the project will be Sberbank, VTB, Rosselkhozbank, Raiffeisenbank, Tinkoff Bank, Absolut Bank, Russian Standard, Sovcombank, Pochta Bank, Rosbank, Alfa Bank, Promsvyazbank, SKB-Bank, QIWI Bank, MTS Bank and Gazprombank.
The large-scale launch of the project is scheduled for the fourth quarter of 2020, said the Deputy Head of the Ministry of Communications and Mass Media, Maxim Parshin. The ministry expects that the State Duma will adopt the relevant law by the end of the year.
The launch of the digital profile is provided for by the federal project “Information Infrastructure” of the state program “Digital Economy”. Earlier, the government approved its concept. Information from the digital profile has legal significance, so it can be used in the preparation of official documents. It is expected that the system will independently offer services that are legally required by the owner. It will take one click to confirm consent to receive them. Thus, a citizen will be able to automatically receive benefits and tax deductions, including those that he did not know about.
Earlier, the Ministry of Communications prepared amendments that prescribe the concept of “digital profile” in legislation. According to them, the digital profile is recognized as “a collection of information about citizens and legal entities contained in the information systems of state bodies and organizations, as well as in the Unified System of Identification and Authentication”. Also clarified the purpose of creating an associated digital profile infrastructure. It is noted that with its help it will be possible to identify individuals and legal entities, provide access to their digital profile, store and update data, as well as provide information about the owner, including at the request of government agencies. The information contained in the digital profile will be updated automatically.
FTS will warn large taxpayers about the risk of account blocking
The service is developing a system through which all risk factors will be displayed in the personal accounts of taxpayers.
Deputy head of the Federal Tax Service Daniil Egorov, speaking at the forum on tax administration in Santiago, said that the service creates a register of risks that may arise from taxpayers. Thanks to this system, the FTS will be able to draw up “risk maps” by the types of possible violations and industry specificities.
“In the future, information about the identified risks, their level and measures of responsibility will be reflected in the personal offices of taxpayers. Moreover, on the basis of statistics, the program will calculate the level of their discipline for the last three tax periods. The first data will be published about the risk of failure to submit a declaration and the risk of blocking an account” Prime quoted from Egorov, citing the press service of the department.
Also at the forum, he spoke about tax monitoring - this is when large taxpayers online transmit information to the FTS. So far this system is available to companies with a turnover of at least 3 billion rubles. per year and the amount of taxes paid for the year of at least 300 million. “The development of tax monitoring will occur through the development of a unified system for identifying and assessing risks, developing tools for harmonizing the tax base, as well as implementing a standard tax audit file. Such a file will allow you to automatically test and verify the completeness of your credentials, track the chronology of each operation,” said Egorov.
Earlier it was reported that the Federal Tax Service wants to expand the use of tax monitoring, despite its significant cost to companies. Now, within the framework of this system, 44 companies cooperate with the Federal Tax Service, which provide 12.25% of tax revenues to the federal budget (among them Rosneft, Gazprom, Lukoil, Russian Railways, Rostec, MTS, Aeroflot) . The essence of the transaction lies in the fact that these organizations provide the FTS with real-time access to their tax and accounting data, and in return receive exemption from tax inspectorates.
The head of the Federal Tax Service Mikhail Mishustin at a meeting with Prime Minister Dmitry Medvedev in mid-February of this year said that this mechanism reduces the companies' labor costs to accompany tax control measures by more than 30%. “The number of documents requested is enormously reduced. Today, we record a 77% reduction in such requirements” (quoted by "Kommersant").