Criteria for being qualified as the largest taxpayers

article 20/11/2019

Amendments were made by the Order of the Federal Tax Service of Russia (FTS) as of September 27, 2019 № ММВ-7-22/487@ to the corresponding formerly published orders, regarding criteria for being qualified as the largest taxpayers and subjected to tax administration in the specified interregional inspectorates of the FTS.

In particular, the organizations are qualified as the largest taxpayers, if the total volume of income is within an interval from 10 to 35 billion RUB, or exceeds 35 billion RUB. This regards to Russian organizations, branches, representative offices or other separate subdivisions of foreign organizations.

Besides, companies, falling outside the above-mentioned criteria also may be classified as the largest taxpayers, in relation of which were taken decisions by tax authorities on tax monitoring according to the Article 105.27 of the Tax Code of Russia. Let us remind that this article of the tax Code of Russia regulates order of taking decision to conduct (or to refuse to conduct) tax monitoring and procedure of its` execution.

According to the data from the Information and Analytical system Globas currently there are more than 2,5 thousand companies in Russia, which total income for 2018 exceeds 10 billion RUB. Full information is available for the subscribers of Globas.