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Overview of tax events for December 2023

10.01.2024
1 min read
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Regulatory Developments

The Russian President has signed:

The President has also signed a list of instructions for the Russian Government, including - consideration of the possibility to introduce a graduated rate for profit tax depending on the investment activity of business.

It is proposed to unite all non-tax payments from business into a common register.

Practice

In 2023, businesses were three times more likely to resort to tax instalment payments. This allowed the number of bankruptcies to be reduced by 30% in nine months.

The Russian Supreme Court has approved the Overview of commercial courts applying provisions of legislation on taxes and levies associated with assessing whether a tax benefit is justified.

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