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Tax law and tax disputes

Alerts

17March2022
A special procedure is being revisited for initiating criminal cases for tax offences Pepeliaev Group advises that, on 9 March 2022, a Federal Law came into effect to re-introduce a special procedure for initiating the criminal cases for which articles 198 to 199.2 of the Russian Criminal Code provide.
14March2022
Fourth stage of the ‘capital amnesty’: the conditions are the same, but new items to declare have arisen

Pepeliaev Group advises that on 14 March 2022 the law on the fourth stage of the ‘capital amnesty’ came into force. This law was adopted at the initiative of the Russian Government. Still, the ‘amnesty’ has a procedural form for the voluntary declaration by individuals of assets (filing a special declaration).

11March2022
The Tax Code will be amended drastically to reflect the measures aimed at supporting business during sanctions

Pepeliaev Group advises that on 11 March 2022 the State Duma adopted in the first reading a draft law containing a package of tax measures to support business.

01December2021
Numerous amendments to the Russian Tax Code Federal laws have been adopted which are aimed at implementing the Main Lines of tax policy and which extensively amend the Russian Tax Code.
07July2021
The repatriation of foreign trade revenue has been partially abolished Starting from 1 July 2021, the statutory obligation to repatriate has been abolished for the major part of foreign trade contracts whereby residents generate revenue (‘export’ contracts).
12March2021
Letter of the federal tax service on how article 54.1 of the Russian Tax Code should be applied The Federal Tax Service has sent to the tax authorities a letter with detailed recommendations on how article 54.1 of the Russian Tax Code should be applied. The clarifications of the FTS significantly mitigate administrative and judicial practice by pointing out that the tax authorities should identify the actual amounts of tax liabilities.  
02March2021
New clarifications of the federal tax service on intra-group services: the concept of shareholder activity In its Letter No. ShYu-4-13/1749@ dated 12 February 2021, the Russian Federal Tax Service clarified how intra-group services and shareholder activities should be distinguished within MNE groups.  
20February2021
New requirements for an internal control system are being prepared for companies that are subject to tax monitoring Pepeliaev Group advises that a draft of the new requirements for an internal control system and of the forms and formats of documents to be provided by a company when disclosing information about this system has been posted on the federal portal of draft regulatory acts.  
08February2021
Tax consequences of capital improvements of leased property: new approaches
Pepeliaev Group advises that new court practice has developed regarding integral improvements to leased property.

30December2020
A law to improve Tax Monitoring

Pepeliaev Group advises that the law to amend the Russian Tax Code provides for a number of measures to develop tax monitoring, such as lowering the thresholds to enter monitoring and extending the deadlines for applying to switch to monitoring; changing the procedure for information exchange between a monitored company and a tax inspectorate; a new procedure for suspending transactions in accounts and for conducting desk, field and cross-audits of a monitored company; changes in the procedure when a grounded opinion is drawn up at the initiative of the tax authority, and early termination of monitoring; and granting the participants in monitoring the right to have VAT and excise tax refunded under a declarative procedure.
30December2020
Broadening information exchange between the Bank of Russia and the Russian Federal Tax Service

The Russian Ministry of Finance has prepared amendments to the Tax Code the adoption of which may result in a significant increase of the volume of information transferred to the tax authorities concerning the transactions of bank clients.
23December2020
The Unified Register of SMEs that receive state support has been published for the first time The Russian Federal Tax Service together with the Ministry of Economic Development has for the first time made available to the general public the Register of small and medium-sized enterprises which have received state support measures both during the spread of the coronavirus infection and during earlier periods.