The State Duma passed new amendments before the holidays to better regulate tax inspections, but some of them can mean trouble for taxpayers. For example, tax inspectors may now seize taxpayer property to pay back taxes, fees, and fines. Currently, seizure is allowed only to ensure payment of back taxes.

Concerning seizures of accounts, the situation has improved for taxpayers. Tax inspectors can currently seize all funds on account even if a taxpayer was short by a single ruble in payments to the budget. Under the new rules, only funds equal to the unpaid balance may be seized.

Taxpayers may, on request, provide a bank guarantee, pledge of property, or other payment guarantee to prevent the seizure of their accounts.

The procedure for paying fines has also changed. Until now, fines of up to 50000 rubles from companies and 5000 from citizens could be settled out of court. Now, any sum can be settled out of court if the taxpayer doesn't object to the decision of the tax inspection. If the taxpayer does object, and files an appeal, not a single ruble can be collected without a court decision.

Today, if tax payments are made to the wrong budget, the mistake is strictly punished. Now, such mistakes will result in the tax simply being considered unpaid. Also, field audits may now be conducted at the tax inspection offices if a company cannot provide a room for field audits.

Source: Vedimosti