Desk tax audit of small businesses

The Tax Service has almost refused to conduct inspections of small businesses, but this does not exempt them from paying taxes. Fiscal authorities allow detecting violations remotely, with the help of desk audits.

Lawyers strongly recommend that businesses faithfully comply with tax obligations. They remind that deliberate concealment of income may entail the collection of penalties and the imposition of a fine of up to 40% of the amount of unpaid taxes.

Marina Tokmakova, Head of Real Estate and Tax Practice at Duvernoix Legal, also points to the practice of some countries – the collection of lump-sum payments that do not depend on the revenue of a microenterprise: "But to be fair, it should be noted that there the revenue limit for the use of the so-called simplified system is much lower than in Russia".