The Federal Tax Service will shift the functions of tax control over sellers to marketplaces

The Federal Tax Service will transfer the function of tax control over sellers to marketplaces and will be able to block product cards if the latter fail to pay taxes, follows from the draft amendments of the Ministry of Finance to the Tax Code (TC), which Vedomosti refers to.

The publication writes that, according to the document, a special article will appear in the Tax Code establishing the obligation of platforms to “identify the risks of incorrect calculation, incomplete or untimely payment of taxes, fees, insurance premiums” by their partners, and the authorities are going to set out the very content of the control functions of marketplaces in a special list of the Federal Tax Service. It is also noted that messages about risk identification will appear in the partner’s personal account on the platform, after which he will have a month to submit documents refuting suspicions of an offense.

“The Federal Tax Service will also have an additional way to ensure the fulfillment of obligations - suspending the acceptance of orders and the placement of cards for goods, work, or services of a partner seller,” says the publication, the authors of which indicate that the relevant orders of the platform service will have to be executed within two days, and they will be issued, among other things, in connection with the failure of sellers to appear at the request of the tax authorities or failure to provide documents upon request.