She told about it in the program "Tax base" on RBC Radio

She told about it in the program "Tax base" on RBC Radio.

By June 1, resident taxpayers annually submit reports on the flow of funds on foreign accounts.

They indicate receipts, write-offs, and the balance at the beginning and end of the period. It concerns:

accounts and electronic wallets in foreign credit institutions

brokerage accounts

life and health insurance contracts

You do not need to send a report to the tax authorities if:

An individual has been living abroad for more than 183 days

The country of account opening is a member of the EAEU (Armenia, Belarus, Kyrgyzstan, Kazakhstan) or the Russian Federation has an automatic exchange of financial information with it.

receipts, write-offs, or the balance do not exceed 600 thousand rubles per year or the equivalent of this amount in a foreign currency.

Yulia Shepeleva, Deputy Head of the Federal Tax Service of Russia, also spoke about ways to exchange information between countries. There are three forms:

1 automatic exchange according to standards

2 inquiry, when it is necessary to clarify some data as part of an audit with colleagues from other tax authorities.

3 spontaneous exchange – when our tax authorities, when examining any documents within their authority, receive information that the person in question has received income in Russia, but is not a Russian tax resident. Such information may be sent to another country.

In addition, if a taxpayer has missed the deadline for timely submission of such a report, the principle of the tax authorities is not to fine, but to warn.

"We see in which direction our residents have problems, that they are late with the delivery. They eventually pass, but too late. For a day, two, a month. That's why we're trying to notify them, and last year we launched such a service. That's when the deadline comes, and don't forget to do it. There is a norm that for the first time we can issue a warning, rather than fine a person for a violation.",

– she explained.

#interview_fns

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