Deputies finally approved the anti -ohhor bill • Republic (ex. Slon.ru) • RIMA

Deputies finally approved the anti -ohhor bill

On November 18, deputies of the State Duma adopted immediately in the second and third reading the anti -offshore bill, which determines the procedure for taxation of foreign companies controlled by Russians. It is reported by Interfax.

According to amendments to the legislation, a “controlled person” is recognized as an individual or legal entity, which owns more than 25% in the authorized capital of the CIC controlled by a foreign company (more than 50% until 2016). KIK are organizations that are not tax residents of the Russian Federation, but under the control of domestic companies or entrepreneurs.

The minimum profit volume of the KIK, which Russian residents will have to declare, will amount to 50 million rubles in 2015, TASS points out. In 2016, the bar will be omitted to 30 million rubles, and after 2017 - up to 10 million rubles.

For non -compliance with the provisions of the new law regarding tax failure, there is a fine of 20% of the amount of unpaid tax, but not less than 100 thousand rubles. For the failure to provide a fine to the tax authorities of information about the CFC, will be 100 thousand rubles for each such company. In addition, individuals who did not report that they are a control person in the CIC will be a fine of 50 thousand rubles for each kick. Responsibility for concealing property and income in offshore will be valid since 2017.

In the first reading, the bill, which should contribute to deofshorization of the assets of the Russian Federation, was adopted by the State Duma on November 11. The law must enter into force on January 1, 2015, if it is signed before December 1 of the current year.