ФНС пообещала не наказывать за трудоустройство компания в афилированную IT-компанию

The Federal Tax Service (ФНС) detailed how the supervision of software developers, who were specially selected from large groups to receive industry benefits, would be carried out. Despite the fact that the tax authorities have already presented their position on the legality of the use of preferences by IT companies, at the end of June, the business association of small and medium-sized businesses “Opora Rossii” sent a request to the head of the service, Daniil Egorov, asking him to clarify whether the risks of the interpretation by the regional inspectorates of the FNS of the re-profiling of the business as споды ухода от налог (писмо “Опоры” есть у “Ведомостей”). As follows from the letter of the deputy head of the FNS, Dmitriy Satin, dated July 12 (available at “Vedomosti”), the preferences provided for the IT industry will not only apply to companies removed from the composition of large businesses (about the right to reorganize the group in the form of separation or separation ФНС сообщала 17 марта), but also on reprofiled and newly created legal entities. Льготы для сообщение, переведенных в объявление юрлица, также не будуть сичаться испусулениями, уточняется в ответе Сатина. In the letter “Opory”, special concerns were expressed about the fact that the regional inspections will consider illegal employment in the new court of employees who previously worked in other divisions of the large group and at the same time provided IT services exclusively for consumption within the holding, not for sale to third parties to clients В ФНС assured that situations of using preferences in such a key will also not be interpreted as abuses.

Such signs as the provision of services only to mutually dependent persons, the presence of a common management center with these persons, the presence of a common beneficiary with these persons, and other features of economic independence will not be regarded as signs of “business fragmentation” for tax avoidance, according to the FNS letter.

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