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On 3 April 2020, the OECD Secretariat published recommendations concerning the procedure for applying international double tax treaties in the context of restrictions imposed by governments and aimed at preventing the spread of the COVID-19 infection.
Pepeliaev Group advises that the Russian Government has adopted its Resolution No. 419 dated 2 April 2020 “On the implementation of Decision No. 21 of the Board of the Eurasian Economic Commission dated 16 March 2020 and on amending the List of medical goods whose sale within the Russian Federation and import into the Russian Federation and other territories falling under its jurisdiction are not subject to (are exempt from the application of) VAT”.
Pepeliaev Group advises that since 4 April 2020 the procedure has been determined for imposing sanctions for violating Moscow city regulations aimed at introducing and maintaining a high-alert regime in Moscow.