The Federal Tax Service has prepared new forms of documents necessary for conducting tax monitoring in relation to participants in agreements on the protection and promotion of investments.
In its letter dated 03/29/2024 No. SD-4-23/3609@, the agency recalls that the Law on the Protection and Promotion of Investments (dated 04/01/2020 No. 69-FZ) obliges companies that have concluded agreements on the protection and promotion of investments (NWPC) to switch to tax monitoring within three years from the date of conclusion of the NWPC.
At the same time, during tax monitoring in relation to the participant of the NWPC, the actual costs for which provision of state support measures is provided are checked, among other things.
In this regard, the Federal Tax Service has developed recommended forms and formats:
- applications for an opinion on the facts of distortion by the organization of the amount of actually incurred costs that were not identified (identified) during tax control, as well as on the absence (presence) of unfulfilled motivated opinions sent to the organization during tax monitoring on the correctness of determining the amount of actually incurred costs, according to which Federal Law No. 69-FZ dated 04/01/2020 provision of state support measures is provided;
- conclusions on the facts of distortion by the organization of the amount of actually incurred costs that were not revealed (revealed) during tax control, as well as on the absence (presence) of unfulfilled motivated opinions sent to the organization during tax monitoring on the correctness of determining the amount of actually incurred costs, for which Federal Law No. 69-FZ dated 04/01/2020 provides for the provision of measures state support;
- notification of the submission by an organization recognized as a taxpayer party to the agreement on the protection and promotion of investments of a statement of refusal to conduct tax monitoring;
- notifications on the early termination of tax monitoring in relation to an organization recognized as a taxpayer party to the agreement on the protection and promotion of investments;
- notifications on the impossibility of providing an opinion on the facts of distortion by the organization of the amount of actually incurred costs that were not identified (identified) during tax control, as well as on the absence (presence) of unfulfilled motivated opinions sent to the organization during tax monitoring on the correctness of determining the amount of actually incurred costs, according to which Federal Law No. 69 dated 04.01.2020-Federal Law.
