Alerts
17November2020
The Federal Tax Service has published draft electronic forms and the formats of documents for conducting tax monitoring
Pepeliaev Group advises that a draft Order of the Russian Federal Tax Service has been posted on the federal portal of draft regulations approving forms, and formats of documents, used for tax monitoring, as well as requirements for them.
13November2020
The new specifics of the regulation of corporate relationships in 2020 for NFPs
Pepeliaev Group advises that some amendments are expected to be made to the procedure for remotely holding meetings of NFPs' management bodies.
10November2020
Additions to the CFC taxation rules: indulgence and an increase of pressure
Pepeliaev Group advises that the State Duma has adopted a federal law to amend the rules regarding controlled foreign companies (CFCs).
10November2020
A failure to enter into the Unified State Register of Real Estate information about a selected secondary type of permitted use of a land plot does not entail liability
Pepeliaev Group advises that the Russian Constitutional Court has is-sued Resolution No. 42-P dated 16 October 2020 according to which article 8.8(1) of the Russian Code of Administrative Offences, which establishes liability for a land plot being used other than for its intended purpose, con-tradicts the Russian Constitution.
02November2020
The procedure for maintaining the register of SMEs has been changed
Pepeliaev Group advises that on 27 October 2020 the Russian President signed a Law providing for a possibility to enter into the the Unified Register of SMEs (the “SME register”, the “register”) data on companies and individual entrepreneurs (“IEs”) on a monthly basis.
02November2020
The law on the state registration of legal entities and individual entrepreneurs has been amended
Pepeliaev Group advises that on 27 October 2020 the Russian President signed a Law whereby the registration authority will independently (without the involvement of a legal entity) update the data in the Unified State Register of Legal Entities (the “LE Register”) concerning the name of the legal entity when it is included in the data regarding other legal entities. Also, the timeframe has been extended for legal entities and individual entrepreneurs to inform the registration authority about changes that have been made to the data concerning them that is set out in the LE Register/ the Unified State Register of Individual Entrepreneurs (the “IE Register”).
14October2020
The government has clarified specific aspects of how certain permit regimes should be applied that were introduced in connection with the spread of COVID-19
Pepeliaev Group advises that Resolution No. 1580 of the Russian Government dated 1 October 2020 (“Resolution No. 1580”) , which establishes specific aspects of how permit regimes should be applied in the areas of industrial safety, the electric power industry and heat supply, came into force on 3 October 2020.
Pepeliaev Group advises that Resolution No. 1580 of the Russian Government dated 1 October 2020 (“Resolution No. 1580”) , which establishes specific aspects of how permit regimes should be applied in the areas of industrial safety, the electric power industry and heat supply, came into force on 3 October 2020.
14October2020
The Russian Federal Service for State Registration, the Cadastre and Cartography (known as Rosreestr) has approved new lists of documents confirming an applicant’s right to acquire a land plot without a bidding procedure being held
Pepeliaev Group advises that on 2 October 2020 Rosreestr’s Order No. P/0321 “On approving the list of documents confirming the applicant’s right to acquire a land plot without a competitive bidding procedure” dated 2 September 2020 (the “Order”) was published on the official legal Internet portal.
13October2020
A protocol has been prepared on amending the DTT with Luxembourg
Pepeliaev Group advises that the Russian Government has prepared a draft of the DTT with Luxembourg that proposes changes in the taxation of dividend and interest income.
13October2020
The Supreme Court’s position regarding the classification of income when double tax treaties are applied
Pepeliaev Group advises that the Russian Supreme Court (the “Supreme Court”) has formed a legal position regarding the income of foreign entities being subject to Russian withholding tax.
06October2020
The procedure for holding a mutual agreement procedure on DTT issues has been approved
Pepeliaev Group advises that order No. 102n of the Russian Ministry of Finance dated 11 June 2020 approved the Procedure for a mutual agreement procedure application to be filed and reviewed in accordance with the provisions of a DTT .
05October2020
Moratorium for bankruptcies extended until 2021
Pepeliaev Group advises that in its Resolution No. 1587 “On extending the moratorium for initiating bankruptcy cases further to applications of creditors with respect to individual debtors” dated 1 October 2020 the Russian Government (the “Government”) has extended until 7 January 2021 the moratorium for initiating bankruptcy proceedings further to creditors’ requests as stipulated by article 9.1 of the Law on Bankruptcy .