Federal Law No. 201-FZ of 26 June 2026 "On Amendments to Part One of the Tax Code of the Russian Federation" has entered into force, abolishing penalties for the failure to file nil tax returns.
The Russian Supreme Court has published the Ruling of its Judicial Chamber for Economic Disputes dated 31 March 2026. By this Ruling, judicial decisions adopted by lower courts in favour of Vokforce LLC were overturned with respect to corporate profit tax.
Amendments have been adopted to Federal Law ‘On the Procedure for Foreign Investments in Business Entities of Strategic Importance for National Defence and State Security’.
The Russian Constitutional Court instructed that uncertainties in the payment of personal income tax be eliminated when property is exchanged. However, the Court’s position is noticeably broader: property losses cannot be taxed as imputed income.
