implies the partial consolidation of the economic systems of both countries starting from January 2021, including transition to a
, setting up a “single regulator” of the energy market and unification of customs policy. The Presidents of both countries
The Russian Ministry of Finance
has postponed the inclusion of three non-tax payments in the Tax Code. These are a road toll (known as “Platon”) for heavy goods vehicles, a fee for an adverse impact on the environment and the environmental levy.
Additionally:
The Russian Accounts Chamber is against the inclusion of non-tax payments in the Tax Code. First, the criteria of mandatory non-tax payments must be determined, to be followed by inventory-taking and the optimisation of such payments. A register of mandatory charges must be set up.
The Ministry of Trade has proposed to the Russian Government that the latter increase the car recycling fee starting from 1 January 2020.
Practice
Moscow, Novosibirsk Region, St Petersburg, Komi and Khanty-Mansiysk Autonomous District have been declared regions with the most
efficient tax policy.
Those at the bottom of the table include Irkutsk, Tver and Smolensk Regions, Chukotka and Krasnodar Territory.
The business ombudsman,
Boris Titov, and business associations such as the Chamber of Commerce and Industry, the Association of European Businesses, the Russian Union of Industrialists and Entrepreneurs, the not-for-profit organisation Opora Russia and Business Russia are lobbying the Russian Supreme Court
not to consider a tax offence to be a continuing offence, in other words, an offence which terminates only when the debtor pays tax arrears.
Russia is proposing that a
mechanism for returning assets that were illegally obtained should be set up within the framework of the UN. The principal conditions for ensuring the efficiency of the mechanism can include: (a) practical cooperation of law enforcement authorities of different countries, (b) information exchange regarding illegal assets in the countries of origin and countries of destination, and (c) the development of principles for the disposal of the assets that are under distraint, that have been seized and that have been returned.
