Analytics and brochures

Pepeliaev Group advises that on 6 July 2011 the Russian State Duma adopted in the third reading the law On amending part one and two of the Russian Tax Code and certain items of Russian legislation on taxes and levies.

Pepeliaev Group advises of the official publication of federal laws creating the legal basis on which a national payment system to function.

The law firm Pepeliaev Group advises that the Presidium of the Russian Supreme Arbitration Court has taken a stricter approach to interpreting legislation with regard to some actions of the taxpayers that they take in the course of or after...

Pepeliaev Group advises: the Presidium of the Supreme Arbitration Court developed a legal position whereby the part of VAT that has been lawfully claimed back by the taxpayer shall be returned upon completion of the audit irrespective of ...

Pepeliaev Group advises that, on 1 June 2011, the Russian Government introduced three draft laws in the Sate Duma which provide for amendments to the currency control procedure and also to liability for infringing legislation on currency re...

Pepeliaev Group advises that on 25 May 2011, the Russian Ministry of Justice registered the Ministry of Finance’s Order No. 50-n dated 25 April 2011. This Order approves the Procedure for raising and receiving VAT invoices electronically...

Pepeliaev Group advises that on 25 April 2011 the Russian Constitution Court issued Resolution No. 6-P in case regarding the analysis for compliance with the Constitution of part 1 article 3.7 (confiscation of the instrument and target of...

Pepeliaev Group advises that on 4 May 2011 the President of the Russian Federation signed Federal Law No. 99-FZ “On licensing specific operations” that will replace the current licensing law.

Property tax is levied on property treated as fixed assets for accounting purposes. However, the Russian accounting regulations (PBU 6/01) do not specify when property should be classified as fixed assets.