Analytics and brochures

The Russian Government has approved the list of medical items for diagnosing (treating) the new coronavirus infection on which expenses are deductible for corporate profit tax purposes.

The Russian Government has adopted an instruction on the introduction of additional rules for tenants of state real estate. 

Pepeliaev Group advises that the deadlines for submitting reports under the EU directive DAC6 are planned to be shifted.

Pepeliaev Group advises that the Ministry of Labour and Social Security has devised the draft order “On approving the regulation on the procedure for conducting an experiment aimed at using work-related electronic documents”

On 16 May 2020, the Russian Government’s Resolution No. 699, was adopted which amends the previously established Rules for granting a deferral (instalment plan) for the payment of taxes, advance payments on taxes and insurance contributions.

According to Resolution No. 576 of the Russian Government dated 24 April 2020, one of the conditions that SMEs from the “most affected” sectors should meet to be entered into the register of subsidy recipients is that they should not have had tax arrears of over RUB 3,000 as at 1 March 2020. This amount is calculated taking into account all the existing arrears and overpayments (penalties, fines and interest are not taken into account).