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22/22: New Tax Initiatives of the Ministry of Finance

At the recent event of the Russian Union of Industrialists and Entrepreneurs (RSPP), Finance Minister Anton Siluanov, announced the proposal of his agency to change the tax burden on Russian taxpayers, which involves reducing the amount of insurance premiums and a simultaneous increase in the VAT rate. According to the Finance Ministry, both payments should be 22% (at present the insurance premiums are at 30%, and the VAT rate is 18%), this change should favorably affect Russian companies and will help reduce the shadow economy in Russia.

It is assumed that for certain sectors of the Russian economy, in particular, agriculture, medicine, financial sector and education, current tax preferences for VAT payment will be retained. With regard to insurance premiums, in addition to reducing the burden on enterprises themselves, it is planned to simplify administration and reporting, namely, the introduction of a single payment, which at the time of payment will be allocated to the corresponding budget funds.

In his speech, the Minister of Finance also noted that the financial department will continue to improve the level of tax administration, while using advanced technologies, which should lead to an increase in the collection of taxes in the budgets of the Russian Federation.

Among other legislative initiatives proposed by the Ministry of Finance, the following should be noted:

  • Expansion of the preferential tax treatment regime for the entire territory of the Russian Federation, which currently operates for enterprises that are residents of the territories of advanced development (TORs), in order to stimulate investment in the Russian economy;
  • Modernization of anti-offshore legislation, with the aim of increasing the tax burden on taxpayers who, because of the reluctance to declare their property, abandoned the Russian tax residency;
  • The introduction of tax preferences on personal income tax for individuals who independently channel part of their income to pension savings.