Amendments regarding liability for participating in activities of undesirable foreign organisations Pepeliaev Group advises that the Federation Council has approved a law that broadens the criteria for organisations to be recognised as undesirable in Russia and about liability for participating in them.

A new law has defined rules of remote general meetings of shareholders of joint-stock companies and members of limited liability companies The State Duma (the lower chamber of Russia’s Parliament) has passed a law defining rules for holding remotely general meetings of shareholders and members of business entities.

State duties in courts increased Pepeliaev Group advises that court fees are being increased and that the list of actions subject to state duty in courts is being expanded.

Regulated rent for using land plots in state or municipal ownership will be calculated based on the cadastral value Pepeliaev Group advises of the draft law that the State Duma has passed in the third reading concerning how regulated rent will be determined for land plots based on their cadastral value.

New amendments to the Russian Tax Code Pepeliaev Group advises of changes in the field of taxation for which a law provides that has been passed by the State Duma and that amends the Russian Tax Code and other legislative instruments concerning taxes and levies.

A law has been passed obliging bloggers who have an audience of more 10,000 users to report information about themselves to Roskomnadzor Pepeliaev Group advises that, on 30 July 2024, the State Duma (the lower chamber of Russia’s Parliament) passed in its third reading Law No. 647048-8 “On amending the Federal Law “On communications” and certain legislative instruments of the Russian Federation”. The Law provides for amendments to be made to particular federal laws, including Federal Law No. 149-FZ “On information, information technologies and the protection of information” and Federal Law No. 38-FZ “On advertising”.

New rules for state duties to be paid in bankruptcy Pepeliaev Group advises of drastic changes in the rules for paying state duties for initiating bankruptcy cases and standalone disputes in them.

Liability for old published materials in the Internet Pepeliaev Group advises that in its Ruling No. 575-O dated 28 March 2024, the Russian Constitutional Court recognised as an ongoing offence prohibited information being present in the Internet that had been posted before it was recognised as prohibited.

The State Duma is preparing extensive amendments to Law No. 44-FZ Pepeliaev Group advises that, on 9 July 2024, a draft federal law was put before the State Duma, which proposes to amend Federal Law No. 44-FZ “On the contractual system in the area of the procurement of goods, work or services to secure state and municipal needs” dated 5 April 2013 with a view to optimising the procedure for making purchases.

Tourist tax is being introduced

Pepeliaev Group advises that, pursuant to Federal Law No. 176-FZ dated 12 July 2024, starting from 2025 the resort levy that is being charged in a number of Russia’s constituent entities by way of an experiment will be transformed into tourist tax.

Tax amnesty in the case of the "splitting up of a business" The State Duma and the Federation Council have adopted the final version of a draft lawwhich sets the rules of a “tax amnesty” for taxpayers that use the “splitting up of a business”.

Appeals considered by the Russian Federal Tax Service in Q1 2024: an overview

The Federal Tax Service has issued a new Overview of legal positions based on the results of taxpayers’ appeals considered in Q1 2024. The Overview presents 30 points relating to different matters including VAT, administration, identifying actual tax obligations and tax liability, as well as certain matters connected with Part Two of the Russian Tax Code.

In the table below, we summarise the legal positions of the Tax Service which we see as the most interesting and important.