Controlled Transactions: Features of Legal Regulation of Tax Control
- Authors: Toria R.A.1
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Affiliations:
- Russian Presidential Academy of National Economy and Public Administration
- Issue: Vol 20, No 2 (2024)
- Pages: 24-30
- Section: Public Law (State and Legal Sciences)
- URL: https://journals.eco-vector.com/2541-8025/article/view/633674
- DOI: https://doi.org/10.33693/2541-8025-2024-20-2-24-30
- EDN: https://elibrary.ru/ATCKEZ
- ID: 633674
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Abstract
The article provides a theoretical analysis of the regulatory legal regulation of foreign trade controlled transactions in order to further improve legal regulation. It is noted that in the case of controlled transactions, tax control over prices applied in such transactions is carried out by a special structural unit of the Federal Tax Service. The subject of on-site and desk inspections cannot be price control in such transactions. It is noted that since January 1, 2024, there have been significant changes in the composition of the information provided in the notification and documentation provided by the taxpayer. In particular, starting in 2024, it will be necessary to provide information on the assets used related to the transaction under review, as well as on the economic risks assumed. This information must be confirmed by the relevant documents provided to the tax authorities. From 2024, documentation on verifiable transactions can be requested outside the framework of the Abm.
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About the authors
Rita A. Toria
Russian Presidential Academy of National Economy and Public Administration
Author for correspondence.
Email: rtoria@yandex.ru
SPIN-code: 1699-3451
Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU
Russian Federation, MoscowReferences
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