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On 10.04.2015 the RF State Duma introduced a Bill providing tax authorities with the right not to take into account for tax purposes business facts, the main purpose of which is non-payment or underpayment of taxes.
DATE: April 30, 2015 | AUTHOR: atlawyers
On 10.04.2015 the RF State Duma introduced a Bill providing tax authorities with the right not to take into account for tax purposes business facts, the main purpose of which is non-payment or underpayment of taxes. The bill also clarifies the concept of expenses indicating that they shall be incurred for implementation of activities aimed at income generation. The Bill is expected to come into force on 01.01.2016.