Tax Monitoring: changes in AIS "Nalog-3" services

New general services for all participants in tax monitoring: 

• 32. Service for the receipt of up-to-date versions of TM directory files. This is a technical service designed to enable TM participants to obtain up-to-date versions of directory files
• 33. Service for the monitoring of indicators characterizing an organization’s debt burden and solvency.

New industry-specific services for taxpayers of Мineral Extraction Taxpayer, Tax on Additional Income from Hydrocarbon Extraction and Petroleum feedstock excise tax:

• 29. Service for the submission by a taxpayer of comments on the results of a factor analysis of mineral extraction tax, AIT and petroleum feedstock excise tax calculated in the tax authority’s information system
• 30. Service for the exchange of information on the results of a mineral extraction tax, AIT and petroleum feedstock excise tax revenue forecast
• 31. Service for the receipt of information from consolidated monthly operational reports.

In the case of Service No. 31, it is important to note that a failure to submit information from consolidated monthly operational reports is a failure by the organization to comply with information exchange rules under subsection 1 of clause 1 of Article 105.28 of the Tax Code of the Russian Federation.

11. Service for the receipt of information on the structure of a group of companies

• A clarification has been added to the effect that the service allows information on group structure to be submitted by organizations participating in tax monitoring in two ways:
  • independently for themselves
  • or by a responsible representative of the group for itself and for members of the group.
• Information exchange may now take place in three stages depending on whether there is a person other than the taxpayer that is responsible for submitting information on the structure of a group of companies.

15. Service for the receipt of information on contracts and counterparties of an organization participating in tax monitoring

• The service now makes use of the "Directory of Modes of Transport and Transportation of Goods for Tax Monitoring Purposes" general directory
• New transaction type codes have been added:
  • 35. Transactions with derivative financial instruments (derivatives)
  • 36. Transactions with digital financial assets (DFAs).
• A list of document type codes based on the document type directory has been incorporated
• The procedure for entering amounts of funds credited or debited from or to a counterparty has been updated.

The service for the chemical industry has now become mandatory for use (rather than provisional as before).

The same general directories are now used for all the services:

• "Directory of Types of Minerals for Tax Monitoring Purposes"
• "Directory of Modes of Transport and Transportation of Goods for Tax Monitoring Purposes".

The purpose of the services has been updated to state that information is provided for all types of activities that generate value for end consumers.

A procedure for amending previously submitted information in case of inaccuracies or errors has been added.

General services:

• 22. Service for the receipt of information on macroeconomic factors (sanctions restrictions) affecting a company's activities
• 23. Service for the receipt of information on state support measures (subsidies, grants) received by a taxpayer
• 24. Service for the receipt of information on investment projects.

Risk services:

• 25. Service for the sending of a request for information on potential risk for an organization based on a document
• 26. Service for the sending of a request for information on potential risk for an organization based on a reporting document
• 27. Service for the sending of a request for information on potential risk for an organization for a period
• 28. Service for the sending of a request for information on potential risk for an organization based on counterparty details.