Analytics and brochures

The Federal Tax Service has issued a new Overview of legal positions based on the results of taxpayers’ appeals considered in Q1 2024. The Overview presents 30 points relating to different matters including VAT, administration, identifying actual tax obligations and tax liability, as well as certain matters connected with Part Two of the Russian Tax Code.

In the table below, we summarise the legal positions of the Tax Service which we see as the most interesting and important.

On 21 June 2024, draft law No. 652920-8 “On amending article 12 of the Federal Law ‘On counteracting extremist activity’ and articles 5 and 38 of the Federal Law ‘On advertising’” (the “Draft Law”) was put before the State Duma.

Pepeliaev Group is ready to provide legal support to taxpayers when they prepare for the upcoming amendments to legislation.

The main provisions of the draft law, which concerns personal income tax and insurance contributions and has been submitted to the State Duma by the Russian Government.

The provisions of a draft law that concern taxes on entrepreneurial activity and property taxation and has been submitted to the State Duma by the Russian Government.

On 6 May 2024, the Federal Law “On Amending the Federal Law ‘On Insolvency (Bankruptcy)’ and article 223 of the Russian Commercial Procedural Code” (the “Law”) was passed in the third reading.