The Federal Tax Service (FTS) has revealed details of the application of a tax amnesty for companies involved in business splitting. Entrepreneurs were explained who can take advantage of the measure by refusing to split their business in 2025. Recommendations published on the Federal Tax Service website.
The Federal Tax Service has issued recommendations on the application of amnesty for business fragmentation
Author: Nikolai Tikhonov
The tax amnesty exempts from paying taxes for 2022-2024, and also cancels penalties and fines for violations related to business splitting. However, to do this, it is necessary to abandon fragmentation in 2025 and 2026 and comply with a number of conditions.
In its recommendations, the Federal Tax Service described an algorithm of actions for voluntary refusal of fragmentation, both with and without a change in the organizational structure. “Without changing the structure of the business, participants in business fragmentation can switch to a common taxation system or transfer activities to one of the group companies,” the Federal Tax Service explained.
A change in the organizational structure may be required to combine formally independent legal entities into one company with the possible creation of separate divisions at the place of business. The amnesty applies automatically subject to the refusal of fragmentation from 2025.
- In September, the Federal Tax Service announced that it would prepare answers to frequently asked questions about the tax amnesty, as entrepreneurs need clarification of certain provisions and terms.
- Irina Egorova, head of corporate and tax practice at Intercession, previously expressed doubts that clear criteria for business division could be enshrined in the tax code.
Cover photo: Alexander Manzyuk /
Source: rb.ru
