Analytics and brochures
Law firm Pepeliaev Group advises that, in connection with the emergence of the right to free-of-charge access to official information regarding the release of goods, good faith acquirers are increasingly at risk of being held liable for violations of customs legislation committed by other persons when goods are exported.
The Russian President has signed amendments to the Russian Tax Code (Federal Law No. 382-FZ dated 29 November 2014), according to which Moscow, St Petersburg and Sevastopol may introduce a sales tax from 1 July 2015. The rate of the sales tax will be set by the cities themselves depending on the sales outlet or its area. Taxpayers will be able to deduct the sales tax from the profit tax they pay.
Pepeliaev Group advises that the Russian Federal Service for Surveillance in Healthcare (“Roszdravnadzor”) has issued information letter No. 02I-297/20 “On software” dated 13 February 2020, and that information letter No. 01I-2358/15 “On registering software” dated 31 December 2015, which was previously in effect, has been revoked.
Pepeliaev Group advises that on 24 December 2019 the draft Federal Law “On amending the Federal Law 'On production and consumption waste'” with respect to requirements concerning the disposal of goods and packaging and the payment of the environmental fee, was submitted to the Russian State Duma.
Pepeliaev Group draws your attention to the changes in the case law involving certain issues of corporate legislation.
Starting from 1 January 2020, it has become possible to adjust tax obligations for transactions with foreign persons further to a mutual agreement procedure.
Law firm Pepeliaev Group advises that, the Plenum of the Russian Supreme Court (the “Plenum”) has adopted Resolution No. 48 dated 26 November 2019 clarifying certain issues concerning criminal liability imposed under articles 198, 199, 199.1 and 199.2 of the Russian Criminal Code (the “Criminal Code”).
Russia has joined the new OECD procedure that allows potential disputes with multinational corporations to be settled at the pre-trial stage (International Compliance Assurance Programme (ICAP) 2.0).
The Russian Finance Ministry and the Federal Tax Service consider as insufficiently effective their cooperation with experts from the World Bank with respect to the tax section of the Doing Business (DB) ranking.