According to Fedosova, the already introduced restrictions in terms of a simplified procedure for obtaining a tax deduction transfer foreign agents to the category of those in respect of whom a desk tax audit will be carried out, including on the basis of a declaration and supporting documents.
“Incomes from sources outside the Russian Federation are also subject to declaration, it is unlikely that foreign agents will disclose this information in order to receive some deductions,” the expert said.
She also recalled that discounts on fines for traffic violations are provided to all persons brought to administrative responsibility for committing an offense.
“Here it is necessary to discuss the possibility of defeating de facto citizens of Russia in certain rights on the basis of the fact that they are foreign agents,” the analyst concluded.
Earlier, the State Duma proposed limiting the right of foreign agents to tax deductions and discounts on administrative fines.