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Antics of tax administration improvements

Dmitri KostalginDmitri Kostalgin
Last week, the State Duma adopted so many drafts on taxes that there will be enough work for a whole generation of consultants. But we’re not talking about them.

I would like to draw attention to the elusive ‘trifle’ – draft number 688389-6. It was adopted in the first reading on May 22.

Hiding behind an unappealing title ‘On Amendments to the Tax Code of the Russian Federation in terms of Improvement of Tax Administration’ is the following. It is suggested to exclude the second sentence of the second paragraph of p.2. Here’s what the ‘victim of improvements’ looks like:

In case the person, in respect of whom tax audit was carried out, files the application for access to the case files, the tax authority must familiarize such person (or his representative) with a tax audit materials and materials of additional tax control measures not later than two days before the tax inspection materials revision.

The Explanatory note is traditionally silent on this matter. Why make a noise, really? It’s better to do things quietly.

It has become truly difficult to understand the lawmakers’ motifs and signals. Is that a start of a new trend? Maybe they shouldn’t issue the inspection report either?

Managing partner of Taxadvisor lawfirm