Tax law and tax disputes

A charge for Internet advertising is not an April Fool’s Day joke Pepeliaev Group advises that less than in a month, starting from 1 April 2025, the new version of the Law on Advertising will introduce mandatory charges for advertising on the Internet.

DTT between Russia and the UAE

Pepeliaev Group advises that the Double Tax Treaty with the UAE has been signed.

New amendments to the Russian Tax Code Pepeliaev Group advises of amendments in the field of taxation, most of which will come into effect starting from 1 January 2025.

Criminal liability is being imposed for VAT ‘on paper’ Pepeliaev Group advises that, on 23 November 2024, the Russian President signed a Law introducing criminal liability for arranging activity that entails VAT invoices and tax returns that are known to have been falsified being submitted to tax authorities.

The opportunities for reducing the burden of property tax

Pepeliaev Group advises that the Russian Supreme Court has handed down a decision on whether property should be classified as movable or immovable, and on how such property is to be taxed.

How the practice of appealing grounded opinions is evolving: the cassation court is another objector Pepeliaev Group advises that the Commercial Court for the Moscow Circuit has adopted resolutions that are unfavourable for taxpayers in cases that involve grounded opinions being held invalid.

Deducting costs on a construction-in-progress

Pepeliaev Group advises that, on 21 August, the Russian Supreme Court’s Judicial Board for Economic Disputes considered a tax dispute over how costs should be booked relating to the creation of depreciable assets.

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.

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.

Amendments to the Russian Tax Code: Their Implications for Business

Pepeliaev Group is ready to provide legal support to taxpayers when they prepare for the upcoming amendments to legislation.