The government has made a “free” version of amnesty – RBC

Amnesty Discount

Amnesty capital, Vladimir Putin announced in December last year, could be free for owners of assets. This option was discussed today at a meeting with First Deputy Prime Minister Igor Shuvalov, dedicated to discussion of the parameters of amnesty, said RBC is one of the participants and confirmed by a representative of the first vice-premier.

«The meeting was invited to do an amnesty and paid abandon the declaration payment, which could amount to 1% of the assets or the amount of unpaid taxes, “- said the representative of Shuvalov.

As previously reported by RBC, is now in the government and the business community discusses the version of the bill, according to which it is proposed to hold an amnesty in relation to Russian and foreign citizens and stateless persons, as well as Russian and foreign legal entities. To use it, applicants must provide to the tax authorities a special declaration, which will contain information about the previously received and undeclared sites taxation (with their description and indication of the cost), unreasonably incurred expenses and other cases, reduce the size of the amount of tax that the declarant had to pay , tax evasion, located overseas property, including that at the time of submission of the declaration has ceased to be in his possession, foreign sources of income and property, in the preparation or use of which has been broken the law.

Special Declaration may contain information not only about the declarant, but also on other persons. It must be filed before June 30, 2016 once and contain information for the period before January 1, 2015.

In the proposed version of the bill, along with spetsdeklaratsiey provide special declaration payment. His applicants had to calculate their own, he could reach 1% of the amount of undeclared facilities or unpaid taxes. This is a refined version of the rules prescribed in the concept of the amnesty offered by the business ombudsman Boris Titov – he proposed the concept of a set payment at the level of 1-2% of the amount of income that is not been declared, or declared value of assets (in terms of assets, ownership of which is not has been described previously).

But the meeting was offered another option – to refuse payment. Thus, for those who want to take advantage of the amnesty it can become free, it will be enough just to complete and submit a special declaration, told RBC two sources familiar with the outcome of the meeting. “This version is more liberal, it greatly simplifies the declaration. This is his advantage. But there are also disadvantages, “- says RBC federal official. Disadvantages of this option is that they can take advantage of a large number of those who simply want to get “an indulgence from the state” – a guarantee unexcited cases for a number of articles of the Administrative Code, the Criminal Code and the Tax Code. In the version of the bill reported by the RBC, then 11 articles of the Administrative Code, ten articles of the Criminal Code and the six articles of the Tax Code.

In this case, the value of assets and the amount of declared cash may be overstated, said the official, “How to verify the correct valuation of assets and declared cash? Option by independent appraisers zabyurokratiziruet procedure. So, if you choose free amnesty, then you need to consider additional restrictions to prevent such abuses. ” Such technical details of the amnesty, if it is free, still need to work through, a federal official said. Interlocutor RBC said that Boris Titov advocates the most liberal version of the amnesty provided that will take into account all these factors. Titov himself does not comment on the discussion.

«Amnesty as possible with payment or without payment. Each option has its advantages and disadvantages, “- said the representative of the Ministry of Finance, RBC.

Cheaters forgive

Also at the meeting discussed the possible expansion of the list of articles which may fall under the amnesty. The concept of amnesty Titov, for example, is to become 174, 174.1 and 175 of the Criminal Code relating to the laundering of proceeds or property obtained by crime, as well as the purchase or sale of such property. It is possible that they will be included in the list, a federal official said. He said RBC, as discussed, in particular, the inclusion in the list of “classical” 159th article of the Criminal Code “Fraud».

The question with a list of articles is not closed, it needs to work through, as well as compliance Amnesty principles Financial Action Task Force on Money Laundering (FATF), which deals with the prevention of risks of money laundering and terrorist financing, say two officials. Is now being discussed that would Rosfinmonitoring obligation to verify the data declarations, if, in particular, they will go on declared cash if the property is declared in a state that does not share tax information with Russia or on the list of FATF.

As a result of the meeting instructed again to work out criteria for amnesty. “The issue will be further developed business ombudsman Boris Titov, together with the Ministry of Finance”, – said the representative Shuvalov. The meeting was working, it anticipates the event the Prime Minister on this issue, he said. “The final decision will be for the President”, – said a federal official and a government source.

The Finance Ministry have no preference over whether what articles of the Criminal Code and the Administrative Code to exempt from liability, as long as there were no problems with the FATF “So for us, the key is to view Rosfinmonitoring,” said RBC representative office. “According to the Tax Code, we will offer to release possible from any liability under the Code, so the possibilities of expansion I do not see,” – said the official.

Vladimir Putin instructed the government to prepare a law on amnesty to 15 July 2015. The instruction means “to ensure payment of the legislation of the Russian Federation of changes involving single release of Russian officials from the tax and criminal liability, provided the return of the said persons in the Russian jurisdiction previously derived by them in foreign jurisdictions without paying the appropriate taxes income derived from sources in the Russian Federation.”