Overview of tax events for December 2023
The Russian President has signed:
a law to ratify the DTT between Russia and Oman;
a law that introduces a new type of investment tax deduction - 25% of expenses on projects devoted to technological sovereignty and the structural adaptation of the economy;
a law that provides for the integration of the digital rouble in the tax regulation and control system;
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.
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.