The Federal Tax Service of the Russian Federation has prepared amendments to the format of registers of documents confirming the validity of the application of tax benefits.
The draft of the relevant order has been for posting draft regulations.
It should be recalled that Article 88 of the Tax Code of the Russian Federation establishes that when conducting a desk tax audit, a taxpayer has the right, as an explanation, to submit in electronic form a register of documents confirming the right to tax benefits. The form, format, and procedure for filling out the specified register are approved by the Federal Tax Service.
The current forms and formats of registers of documents confirming the validity of the application of tax benefits were approved by Federal Tax Service Order No. ED-7-15/513@ dated 05/24/2021.
Now the Federal Tax Service plans to amend the:
- the procedure for filling out the register of documents confirming the validity of the application of tax benefits for corporate property tax;
- the format of the register of documents confirming the validity of the application of tax benefits for corporate property tax.
In particular, the format amendments take into account that the codes of the tax period and tax benefits take values in accordance with the corporate property tax return for the reporting year indicated in the Corporate Property Tax Register.
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