Analytics and brochures
Pepeliaev Group reminds companies which are planning to hire foreign employees for 2014 that they must submit an application that they require foreign employees (the “Application”) by 30 April 2013 at the latest.
Pepeliaev Group advises that on 22 March 2013, the State Duma adopted a law under which the deadline for filing notifications of controlled transactions and for carrying out control measures for 2012 has been put off for six months
Pepeliaev Group advises that on 22 March the State Duma adopted a law that regulates the procedure for calculating and paying VAT on bonuses paid to customers. According to the amendments, if the parties have not stipulated in the contract that bonuses will be treated as a discount on the price, the supplier’s tax base and the customer’s tax deductions should not be adjusted. It is expected that in the near future the law will be approved by the Federation Council, signed by the Russian President and officially published.
Pepeliaev Group advises that on 29 January 2013 the Presidium of the Russian Supreme Commercial (‘Arbitration’) Court examined the calculation of Mineral Extraction Tax when mixed minerals are extracted, where the tax base is assessed using the calculation method for one type of minerals, and a different method for another type of minerals