2017 was abundant with conceptual approaches to tax control developed by tax authorities both for applicable approaches (methods) and for the introduction of execution limits to taxpayers’ rights to apply methods of tax saving.
Korpus Prava (Russia)
Cash and non-cash money is separately attributed to objects of civil rights (article 128 of the Civil Code of the Russian Federation). Cash money is classified as belongings, while non-cash money as other property.
From 1 January 2015, submitting VAT returns, we’ll begin to upload there purchase ledgers and sales ledgers, the ledger of invoices issued and received for intermediaries. All information will be stored in “Big Data” system of the FTS of Russia.
On the website of the Ministry of Finance of the Russian Federation there is a program for the elaboration of new accounting standards for 2016-2018. It stipulates both the development of new federal accounting standards and modification of current accounting provisions.