Tax law and tax disputes

On 11 May the Russian President held a meeting concerning the sanitary and epidemiological situation, announcing further measures to support the population and business, and officially terminating the period of “non-working” days that had been previously introduced.

Pepeliaev Group advises that: Russia has completed internal procedures necessary for beginning the use of the Multilateral Convention (MLI) with separate countries that are partners with the Russian Federation under double taxation treaties (DTTs); the Procedure of conducting mutual agreement procedures within the framework of DTTs is planned to be specified; the format for notifying participation in an international group of companies (IGC) has been changed; an opportunity has emerged to submit notifications of participation in foreign companies and unincorporated foreign structures through a personal account of the taxpayer and the ‘Nalogi FL’ mobile application.

The Russian Federal Tax Service has published Letter No. BS-4-11/7300@ dated 29 April 2020, in which it has clarified the procedure for paying reduced insurance contributions for small and medium-sized enterprises (“SMEs”).

The Russian Federal Tax Service has published Letter No. ED-20-8/53@ dated 27 April 2020 according to which the suspension of measures for the collection of tax debt has been extended until 31 May 2020. 

On 7 April 2020, the Russian Ministry of Finance and the Russian Federal Tax Service issued a joint letter concerning the extension of the deadline for filing accounting reports provided for by Resolution No. 419 of the Russian Government dated 2 April 2020.  

On 3 April 2020, the OECD Secretariat published recommendations concerning the procedure for applying international double tax treaties in the context of restrictions imposed by governments and aimed at preventing the spread of the COVID-19 infection.