Deputy head of the Control Department of the Federal Tax Service (FTS) of Barvara Burlevich called the way to “whitewash” the Russian economy. Her words lead “Vedomosti”.
According to Burlevich, one of the ways to combat tax evasion by Russian companies can be a tax reservation mechanism. It provides that customers of services at the conclusion of contracts with suppliers and contractors contribute a clause about mutual commitment to comply with tax legislation.
This is primarily about VAT and intention to eliminate the “gaps” on it – the situation where the seller of goods or services deliberately overstens a “incoming” VAT to receive deductions when paying the “outgoing” budget. Special attention Burlevich pays 3.3 thousand largest taxpayers in Russia, administered at the federal level.
According to the official, if all these companies will voluntarily begin to introduce a reservation with their relationship with counterparties, “the economy will completely fill on the chain and nothing will have to do anymore.” Following the VAT, such a mechanism can be applied to income tax and other types of taxes.
Large companies’ surveyed by the publication noted that they already introduce such practices in their work. Among them, Gazprom, insisting on making a tax reservation to contracts with construction contractors. Burlevich herself emphasized that the FNS seeks to reduce the “punitive function” and stimulate the business to independently follow the integrity of partners – not to create an artificial “incoming” VAT and insist on its exhibition when buying goods and services in full.