Overview of tax events for May 2020

Regulatory developments

A law has been passed on a unified register of information about the population of Russia. The Russian Federal Tax Service will be the register’s operator.

The Russian Government:

• has approved measures to support systemically important companies which have suffered from the coronavirus. They will have the right to claim preferential loans, subsidies to cover their costs, and a deferral for paying taxes, as well as governmental guarantees;
• has introduced the right for landlords to be granted a deferral for paying specific taxes and making advance payments in relation to them (this does not apply to VAT, mineral extraction tax, excises and insurance contributions);
• has included the mass media in the list of industries which have suffered from the pandemic.

The Russian Ministry of Finance has decided not to change the rules of tax residence because of the epidemic.

It is planned to unite a number of Special Economic Zones in Russia, according to Yuri Trutnev, vice-prime minister and authorised representative of the Russian President in the Far East Federal District.

By virtue of resolutions of the Council of the Eurasian Economic Commission, within the Eurasian Economic Union, labels will be introduced for consumer goods, perfumes and toilet water, photo cameras, as well as tyres and covers.

Case law

The Russian Federal Tax Service:

• - has approved the Public Declaration of aims and objectives for 2020;
• - has launched a state information resource for accounting (financial) reporting. It features the reports of entities for 2019;
• - has approved an Administrative Regulation for providing interested persons with information contained in the register of disqualified persons.

Additions have been made to the format of and procedure for filling in an electronic notification regarding participation in an international group of companies. The updated form becomes effective starting from the reporting period of 2020.

Information on the review status of motions and complaints filed with the Russian Federal Tax Service can now be received by subscribing to updates on their status in the Learn About Your Complaint service on the Service’s website.

The Russian Supreme Court has found unlawful a refusal to have VAT deducted owing to counterparties’ actions (case No. А42-7695/2017 of Zvezdochka boatyard).