The Federal Tax Service of the Russian Federation will update the notification form for registration with the tax authority of the organization as the largest taxpayer. This was reported on the Single Portal for the placement of draft legal acts.
Recall that currently the form No. 9-КНУ “Notification of registration with the tax authority of a legal entity as the largest taxpayer”, approved by order dated 26.05.2005 No. SAE-3 09 / 178@, is being applied.
The Federal Tax Service explains that this form of notification should be updated in accordance with the current legislation of the Russian Federation. So, from February 1, 2019, a new model for administering the largest taxpayers has been launched. Now the largest taxpayers are grouped in tax inspectorates, taking into account their specialization, features of the field of activity, potential tax risks characteristic of certain sectors of the economy.
Also in 2019, the Ministry of Finance approved new features for accounting for the largest taxpayers in tax authorities by order of March 22, 2019 No. 47n,