Tax law and tax disputes

The Decree of the Russian President dated 2 April 2020 established non-working days from 4 April 2020 until 30 April 2020. Accordingly, taking into account that amendments have been adopted to article 6.1 of the Russian Tax Code, the deadlines for filing tax reports and for the payment of taxes have been extended until the first working day.  

Pepeliaev Group advises that the State Duma has adopted amendments to the Russian Tax Code which impose a new taxation regime for income in the form of interest on deposits placed into deposit bank accounts, as well as for certain types of income from securities.

Pepeliaev Group advises that the government is examining proposals aimed at overcoming the implications of the new coronavirus infection.

Pepeliaev Group advises of potential tax risks in a situation when individuals have to stay in the Russian Federation for an extended period of time in view of the current restrictions that are preventing the spread of COVID-19.

Pepeliaev Group advises of the measures that have been adopted or are anticipated with the aim of supporting certain branches of the economy and changing tax administration procedures for the duration of the COVID-19 epidemic.

Law firm Pepeliaev Group advises that, the Plenum of the Russian Supreme Court (the “Plenum”) has adopted Resolution No. 48 dated 26 November 2019 clarifying certain issues concerning criminal liability imposed under articles 198, 199, 199.1 and 199.2 of the Russian Criminal Code (the “Criminal Code”).

Letter No. ED-4-13/15696@ “On holding companies’ beneficial ownership of income from sources in the Russian Federation” dated 8 August 2019 was published on the official website of the Russian Federal Tax Service on 13 August 2019. This letter evidences quite a serious change of the Service’s approach to the problem, which for many years has been the subject matter of tax disputes and professional discussions.