Tax law and tax disputes

Service of the Russian Federal Tax Service concerning the release from taxes and levies for Q2 2020

The Russian Social Security Fund has provided its comments concerning the granting of a deferral (an instalment plan) for the payment of accident insurance contributions The Russian Social Security Fund has explained how SMEs from the “affected” sectors and socially oriented not-for-profit organisations can obtain a deferral (an instalment plan) for the payment of contributions within the framework of compulsory insurance against accidents.  

The Russian Federal Tax Service has issued a reminder about the expiration of the deadline for filing applications for the April subsidy The Russian Federal Tax Service has issued a reminder that 1 June is the last day for filing applications for the April subsidy.

The Russian Ministry of Economic Development has formed a register of socially oriented not-for-profit organisations that will be provided with additional measures of support.

As we informed earlier, on 2 June the Federation Council (the upper chamber of Russia's parliament) approved the Federal Law “On amendments to part two of the Tax Code of the Russian Federation” (published on 8 June - Federal Law No. 172-FZ dated 8 June 2020).

Review of new regional measures of tax support of owners of commercial real estate

We continue to monitor the news concerning the adoption of benefits in Russian regions with respect to property taxes for owners of real estate who are landlords. We are happy to note that the number of regions that have established benefits for regions has increased.

Support for the economy: the Government has again adjusted the measures

In its Resolution No. 792 dated 30 May, the Government has again adjusted the measures to ensure sustainable economic development as provided for by Resolution No. 409 of the Russian Government dated 2 April 2020 “On measures to ensure stable economic development”.

The Russian Parliament has adopted federal laws amending tax legislation The Federal Law “On amending part II of the Russian Tax Code” (adopted by the State Duma on 22 May and approved by the Federation Council (the upper house of the Russian Parliament) on 2 June as draft law No. 959325-7 

The Finance Ministry intends to continue fine-tuning the Tax Code's provisions on cross-border payments

Pepeliaev Group advises that the draft law proposing minor adjustments to parts one and two of the Tax Code has been presented for public hearings.

Taxpayers will be able to personally visit tax inspectorates starting from 15 June The Russian Federal Tax Service has advised that, starting from 15 June, tax inspectorates will be able to meet with taxpayers in person, but by appointment only.

Additions to the list of the most affected industries The list of the most affected industries has been extended to include media outlets and production of printed products, as well as supporting space activities.

The Russian Federal Tax Service has extended the period of the suspension of enforced collection measures for tax arrears The Russian Federal Tax Service has published Letter No. ED -20-8/71@ dated 26 May 2020 extending the period of the suspension of enforced collection measures for tax arrears and for the provisional remedies until 1 July 2020. 

The Ministry of Finance has explained the purpose of amendments being introduced into the DTTs with the Republic of Cyprus, the Republic of Malta and the Grand Duchy of Luxembourg

Pepeliaev Group advises that the Russian Ministry of Finance has issued explanations in which the regulatory body referred to the purpose of amendments being introduced into the Double Tax Treaties (“DTTs”) regarding the taxation of dividend and interest income.