In 2021, real estate, mining and furniture manufacturing companies will come under special monitoring by the tax authorities.
The State Tax Service approved the Voluntary Tax Compliance Program for 2021, drawn up based on the results of tax administration in 2019-2020 and based on an analysis of the risks of tax inconsistency. In contrast to last year, the construction industry was excluded from the list of areas with an increased risk of tax inconsistency, but three new areas were included. In general, in 2021, the STS includes 8 areas of the national economy: wholesale and retail trade, beauty, care and health services, e-commerce, real estate services, mining, furniture production, transport, car maintenance and repair, agriculture. The STS indicates such risks of tax inconsistency as the payment of wages in an envelope, the low size of the wage fund compared to the declared income, failure to submit or erroneous submission of reports, non-reflection of real income in accounting, non-use of cash register equipment with fiscal memory, lack of documents on the origin of the goods. In addition, in 2021, the State Tax Service will also provide special monitoring of 3 regions: the lease or use of real estate by individuals to other individuals (with the registration of a lease agreement and payment of tax in the amount of 7% of the cost of housing); the sphere of gambling (income received by individuals and services provided by non-resident companies); preventing and combating informal employment and wages in envelopes. // 14.01.2021 — InfoMarket.