Telecom, media and IT

New tax benefits for IT companies: the state continues to stimulate the domestic information technology industry On 14 July 2022, a law  came into force that introduced new measures to stimulate the domestic information technology industry. In particular, the conditions for obtaining tax benefits have been simplified, and the corporate profit tax rate has been reduced to zero for 2022-2024.

The Government put before the State Duma a draft law on the taxation of digital rights On 14 April 2022 the Government put before the State Duma a draft law on the taxation of digital rights (transactions with digital financial assets).

The Russian Federal Tax Service has confirmed that it is legal to separate IT units into individual legal entities in order to receive tax benefits Pepeliaev Group advises that, according to the position of the Russian Federal Tax Service, the reorganisation of a legal entity as a result of which a standalone IT company is created cannot be considered by tax authorities to be a distortion of facts of economic life and qualify as the application of a tax evasion scheme.

Personal Data Pepeliaev Group advises that, from 1 July 2017, there will be substantial increases in fines for violations of personal data legislation.

The electronic services of foreign companies are subject to VAT in Russia Pepeliaev Group advises that, on 1 January 2017, a Federal Law comes into force, which establishes the procedure for applying VAT to services that foreign companies supply to Russian consumers in electronic form. The Law also establishes a specific procedure for such companies to register with the Russian tax authorities.

How the court treats the losses of merged companies Pepeliaev Group advises that merging a loss-making company into a profitable one and including the former's losses in the form of negative exchange rates in the expenses of a profitable company may be recognised by the courts as actions aimed at obtaining an unjustified tax benefit.

Changes in requirements for constructing public switched telephone networks (PSTN)

The licensing of radio and television broadcasting

Pepeliaev Group advises that 22 February 2011 saw the publication on the website of the Federal Service for Supervision over Telecommunications, Information Technology and Mass Media (“Roskomnadzor”) of its Order No. 048 dated 31 December 2010 On temporary rules for administrative procedures performed by the Federal Service for Supervision over Telecommunications, Information Technology and Mass Media to grant, renew, extend and cancel licences at the licensee’s request, to issue additional copies of licences, and to provide information contained in the licence register on specific licensees while rendering the state service of licensing radio and television broadcasting.

The licensing of radio and television broadcasting Pepeliaev Group advises that 22 February 2011 saw the publication on the website of the Federal Service for Supervision over Telecommunications, Information Technology and Mass Media (“Roskomnadzor”) of its Order No. 048 dated 31 December 2010 On temporary rules for administrative procedures performed by the Federal Service for Supervision over Telecommunications, Information Technology and Mass Media to grant, renew, extend and cancel licences at the licensee’s request, to issue additional copies of licences, and to provide information contained in the licence register on specific licensees while rendering the state service of licensing radio and television broadcasting.

Amendments to legislation on communications, clarifying procedural requirements for connection of and cooperation between telecommunications networks On 26 January 2011, the Russian State Duma passed the first reading of the Draft Law “On amending article 19 of the Federal Law ‘On telecommunications’”. The Draft Law clarifies the procedural requirements for connecting communications networks and for them to cooperate with an operator which occupies a significant position in a general use telecommunications network.

The transmission of publicly accessible mandatory TV and radio channels: the State Duma adopted a draft law in the first reading Pepeliaev Group advises that on 29 October 2010 the Federal Law “On Amending the Federal Law ‘On Communications’” comes into force. This Law amends the legal regulation of transmission of publicly accessible mandatory TV and radio channels.

Submission of Personal Data to Court Bailiffs Pepeliaev Group advises that the authorities of court bailiffs in respect of the receipt of personal data have been expanded by Federal Law No. 213-FZ dated 27 July 2010 “On Amendments to Federal Law No. 118-FZ dated 21 July 1997 “On Court Bailiffs” and Article 64 of Federal Law No. 229-FZ dated 2 October 2007 “On Enforcement Proceedings” on Issues of Submitting Personal Data to Court Bailiffs”.