After the introduction in 2021 of a fixed payment of 5 million rubles for beneficiaries controlled by foreign companies, budget revenues from them decreased by 15%. RBC writes about this, referring to the data of the Federal Tax Service (FTS).
Following the entry into force of a new voluntary procedure for paying income tax for beneficiaries of controlled foreign companies (CFCs), which allowed them to fix the amount of payment, in 2021 regional budgets received 15% less income tax than in 2020. The decrease occurred from 4.05 billion to 3.45 billion rubles.
According to experts, after the introduction of a fixed payment last year, the registration of a businessman has ceased to be a factor influencing tax revenues in the regions.
When introducing a fixed tax payment, the authorities considered that this would be one of the incentives for the transition, provided that the taxpayer's costs for the CFC exceed 5 million rubles. The Federal Tax Service, on the other hand, argues that a simplified regime is necessary to facilitate administration and attract high-income residents to Russia.
The new format began to operate in 2021 at the suggestion of Russian President Vladimir Putin. Then the head of state considered that residents pay taxes according to a complex scheme and suggested changing and simplifying it.
On February 12, I found out from Dmitry Konstantinov, adviser, head of the bankruptcy and financial restructuring practice at the Ilyashev & Partners law firm, how difficult it is to formalize an offshore and for what purposes the Russians do it.
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