The Law To Counteract Tax Schemes Pepeliaev Group advises of the upcoming entry into force of Federal Law No. 163-FZ dated 18 July 2017, which introduces into the Russian Tax Code article 54.1 “Limits for exercising the rights to assess the tax base and/or an amount of tax, levy, or insurance contributions”. This article sets out general regulations for counteracting tax fraud and tax abuses. 

Joining the 2017-2020 Federal Sector-based Agreement for Construction and Industry of Construction Materials At the federal level, the industry agreement has been adopted which sets additional obligations and automatically extends to companies in the construction sector and in the construction materials industry. To refuse to join the agreement, a well-grounded written refusal should be submitted to the Russian Ministry of Labour by 11 August 2017. 

Amendments to the Labour Code regarding the regulation of part-time work On 29 June, Federal Law No. 125-FZ* “On amending the Russian Labour Code” (“Federal Law No.125”) will come into effect.

Important additions regarding the reduced period during which foreign nationals must register with the migration authority between 1 june and 12 july 2017 As we previously informed you, in accordance with the Russian President's Decree No. 202 ‘On particular aspects of applying increased safety measures during the 2018 FIFA World Cup and 2017 FIFA Confederations Cup in the Russian Federation’ dated 9 May 2017 (the “Decree”), foreign nationals arriving in Kazan, Moscow, St Petersburg and Sochi between 1 June and 12 July 2017, must be registered with the migration authority by the hosting party (the employer or the owner of residential premises) within 24 hours after such foreign nationals have arrived in the above cities.

Explanations of the Russian Federal Tax Service on issues of applying the concept of a ‘beneficial owner’ Pepeliaev Group advises that the Russian Federal Tax Service has issued its explanations on issues concerning tax agents applying reduced taxation rates when withholding tax from the income of foreign companies

The procedure of obtaining a refund for customs duties paid in excess has been changed Pepeliaev Group advises that Resolution No. 46 of the Board of the Eurasian Economic Commission (EEC) dated 11 May 2017 (Resolution No. 46) has changed the Procedure for amending and/or supplementing information stated in goods declarations (the Procedure)*.  

The period is temporarily redused for foreign citizens to be registered with migration authorities In connection with the 2018 FIFA World Cup and 2017 FIFA Confederations Cup being held in Russia, Decree No. 202 of the Russian President has been adopted ‘On particulars of applying increased safety measures during the 2018 FIFA World Cup and 2017 FIFA Confederations Cup in the Russian
Federation’ dated 9 May 2017 (the “Decree”).

Joining the 2017-2019 federal sector-based agreement for rail transport companies At the federal level, a sector-based agreement has been adopted which sets additional obligations and automatically extends to rail transport companies. To refuse to join the agreement, a wellgrounded refusal should be submitted to the Russian Ministry of Labour by 15 June 2017.

Rules for the use of land and development in Moscow have been approved Pepeliaev Group advises that the Government of Moscow has approved the Rules for the use of land and development in the city of Moscow*. Two documents underpinning city planning are currently in force in Moscow: the General Plan, and the Rules for the Use of Land and Development.

Interested Party Transactions: the Bank of Russia’s Instructions Pepeliaev Group advises that the Central Bank of Russia has established the maximum figures for transactions with the involvement of joint-stock companies and limited liability companies which, if exceeded, may lead to such transactions being declared interested-party transactions.

The common market for medicines and medical devices will start functioning in the near future Pepeliaev Group advises that the Kyrgyz Republic has ratified the protocols of accession of the Republic of Armenia* to the Agreement on common principles and rules of circulation of medicines in the Eurasian Economic Union (EAEU)** and the Agreement on common principles
and rules of circulation of medical products (medical devices and medical equipment) in the EAEU***.

Requirements have been adopted for the contents of the manufacturer’s technical and operating documentation in the registration dossier of a medical device Pepeliaev Group advises that a new legal regulation has been adopted for the state registration of medical devices