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Tax Overview for January 2023

08.02.2023
1 min read
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Regulatory Developments

The Russian Government has:

  • defined the requirements for foreigners applying for a residence permit in Russia in exchange for investments;

  • given a positive opinion on the draft law that proposes to introduce criminal liability for the falsification of VAT invoices.

The President of Belarus has signed a law to ratify the treaty with Russia on the general principles of collecting indirect taxes.

Practice

The Russian Ministry of Finance has clarified provisions of Federal Law No. 67-FZ dated 26 March 2022 insofar as they concern the taxation of exchange differences that emerged in the period from 1 January 2022 to 31 December 2024 (Letter No. 03-03-10/126074 dated 22 December 2022).

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