The government supported mandatory participation of SEZ residents in tax monitoring.

The Government Commission on Legislative Activity supported the initiative to require large SEZ residents to participate in tax monitoring. This measure is aimed at increasing the transparency of tax incentives and improving business interactions with tax authorities.

According to the draft law, SEZ residents, with the exception of small and medium-sized businesses, will be required to switch to tax monitoring within two years of concluding an agreement to operate in the special economic zone.

Currently, large industrial companies operate in SEZs, whose investment projects have a significant impact on the development of regions and the national economy as a whole. However, some companies continue to use traditional tax control methods, which limits their ability to effectively interact with tax authorities.

Tax monitoring involves enhanced information exchange between the company and the Federal Tax Service in real time. In exchange for access to tax and accounting records, organizations are exempt from desk and on-site audits.

Currently, the criteria for transitioning to tax monitoring established by the Tax Code apply to most companies, including requirements for the amount of taxes paid, income, and asset value. Special economic zone (SEZ) residents are provided with special conditions allowing them to join this format regardless of whether they meet these requirements.

Mikhail Labudin, Director of the Association of Clusters, Technology Parks, and SEZs of Russia, noted that digitalization of tax interactions is an important element in the development of modern industrial infrastructure.

“Special economic zones are created as platforms for attracting investment, launching high-tech production, and accelerating regional development. Moreover, the effectiveness of the support measures provided is directly linked to the transparency and quality of interaction between the government and business.

The transition of large SEZ residents to tax monitoring will enable a more efficient dialogue with tax authorities, minimize the risk of disputes, and provide additional confidence for companies implementing long-term investment projects,”

Mikhail Labudin emphasized.