Tax monitoring — the opening of the accountant of the company in front of on online in exchange for the absence of unexpected claims from service may become more popular thanks to lower than three thresholds of the input. Amendments of the Ministry of Finance to the Tax code (NK) I propose to reduce demands on annual turnover and assets of potential participants in the system to 1 billion rubles, and the amount of the taxes paid for the year up to 100 million rubles, the Government expects to increase the number of participants from about 100 now to 3.9 thousand by 2022. To state this approach provides greater predictability of the state’s largest companies and tax revenues. Experts, however, the explosive transformation of the business in the monitoring mode, do not wait: not all companies are willing to open the state on a permanent basis.The Ministry of Finance has prepared amendments to NK on improving fiscal monitoring. According to the draft posted on regulation.gov.ru the rapids enter the system for companies can be reduced threefold. Tax monitoring is on in 2015, he assumes a permanent online access to the data of the tax accounting and tax accounting of companies in exchange for the absence of grounds for carrying out cameral tax audits. Now the system is available to companies with total sum of taxes paid for the year not less than RUB 300 million, with total annual revenues of the company and the aggregate value of the assets is not less than 3 billion rubles, Current members of the fiscal monitoring is of the order of hundreds of the largest taxpayers, including “Gazprom Neft”, “Rosneft”, “Aeroflot”, “rostec”, etc., they account for one-eighth of Russia’s GDP and 30% of revenues. For the state online presence in the accounting of large businesses, in addition to monitoring the payment of taxes and prevention of tax violations, enables in real time to assess the economic situation in large parts of big business and to predict revenues to the Treasury.In March the Prime Minister signed the concept of development of system of fiscal monitoring of the Russian Federation. According to the document, the number of potential participants of the system are 3.9 thousand by 2022, not less than 7.8 thousand to 2024. On the need to reduce the threshold of entering the system the head of government Mikhail Mishustin said in July during the report in the state Duma. He explained that next year another hundred companies are getting ready to move in, it is the largest taxpayer, and the new lower threshold will contribute to increasing the possibilities of entry for companies and smaller. Publication of the project by the Ministry of Finance, probably means that the configuration process of information interaction of tax with corporations rebuilt and standardized and FNS willing to provide market participants with respect to the mass product.”In this market there are companies for which the key limiting factor is the amount of tax deductions, assets, and income. Usually, this “daughter” of foreign groups, some Russian companies are among our clients. For them it is a very important change,” says Olga Pletneva from KPMG.Experts indicate that the potential participants of the monitoring, in contrast to large businesses, may not be ready for rapid transition to this mode because of the unavailability of it systems, lack of the required business processes, including the system of internal controls, which FNS pays attention, lack of skills, etc. However, the tax monitoring regime is voluntary, so they will have the opportunity to prepare for the transition to a comfortable time.Average costs during the transition to the tax monitoring on the market difficult to call. Says one of the interlocutors “Kommersant”, they start from 3.5–6 million rubles to hundreds or more. “The cost of preparation depends on a number of factors, says Ekaterina Ryabova from PwC— scale and complexity of the group’s activities, types of information systems, the availability of an electronic archive, automation of processes, accounting functions and maturity of the internal control system”.Tatyana Grishina
