Abstract
This article analyzes the development of legal regulation concerning capital amnesty in RF in which it is possible to allocate on a provisional basis four stages connected with adoption of such acts as: Decree of the President of Russia from 27 th of October, 1993 No. 1773 «About realization of tax amnesty in 1993», the Federal law from 30 th of December, 2006 No. 269-FL «About the simplified procedure for income declaration by individual persons», the Federal law from 8 th of June, 2015 No. 140-FL «About voluntary declaring of assets and accounts (deposit accounts) by individual persons in banks and about modification of separate legal acts of the Russian Federation» and the Federal law from 19 th of February, 2018 No. 33-FL «About introduction of amendments to the Federal law “About voluntary declaring of assets and accounts (deposit accounts) by individual persons in banks and introduction of amendments to separate legal acts of the Russian Federation”». Proceeding from the content of legal standards and taking into account scientists' opinion was suggested the author's definition of amnesty under which it shall be understood: the order established by the law and limited on application time providing changes (departures) from the general rules for conducting tax control over assets which were received by the state residents, but were not properly reflected in declarations and were not beard with taxes, among other things because of their transfer from jurisdiction of our country. Besides, gaps in current legislation were revealed too (absence of the possibility concerning presentation of special declarations in any territorial tax authority that is convenient for the entrepreneur; terminable «tax-free liquidation»; fall within amnesty of exclusively open existing foreign accounts; availability of ambiguity in terminology, etc.), many of which were eliminated at the fourth stage of capital amnesty realization.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
