The Ministry of Justice considered that the tax on excess earnings from previous years was contrary to the Constitution of the Russian Federation. they write about it vedomosti referring to a package of documents signed following the meeting of the legal commission on legislative activities.
According to ministry representatives, the tax base of the venture is the profits of the past years. And this actually gives a retrospective effect to the rules governing such legal relationships.
Thus, the initiative contradicts Article 57 of the Constitution of the Russian Federation “Laws that impose new taxes or worsen the situation of taxpayers have no retrospective effect.”
Previously at the Ministry of Finance presented “Adjust” the mechanism of the single tax account (UNS) on the basis of complaints from the regions of Russia, while regions complain that with the transition to the UNT and the single tax payment cash gaps are beginning to appear.