The Federal Tax Service has published a promotional page about amnesty for business fragmentation

The tax reform carried out has significantly changed the Russian tax system: in particular, an amnesty for business fragmentation was introduced. The Federal Tax Service has published a promotional page with information about the tax amnesty, as well as how and in what cases it can be used. Acsour experts have studied a new page and shared the main discoveries.

The promotional page published on the website with information about the tax amnesty for business fragmentation includes three sections:

• What is a tax amnesty?
• Terms of the amnesty
• How can I use the amnesty?

Each of the sections highlights in detail the issues that companies and sole proprietors may have. Moreover, the page contains links to all legislative acts related to business fragmentation.

The head of the Federal Tax Service also noted a number of guarantees for those who rejection of business fragmentation. In particular, the tax service will not:

• send the materials of inspections for the old periods to the investigative authorities;
• carry out on-site crushing inspections in the future if there are no crushing risks.

Acsour experts remind that amnesty can be obtained in relation to tax audits for 2022−2024, within the framework of which violations related to fragmentation were revealed. There is no need to apply for amnesty: it is enough to abandon the application of the scheme of business fragmentation.

Acsour experts note that the tax amnesty both creates a large number of business opportunities and is a significant trial: our specialists are glad to provide legal support on business fragmentation issues and ensure the correct application of the amnesty.