Tax law and tax disputes

Overview of tax events for May 2022 The State Duma has adopted a law according to which the profit tax benefit will be extended in respect of income in the form of intellectual property rights; The Russian Government has extended the deadline for financial market institutions to submit to the Russian Federal Tax Service the information required for international automatic exchange.

Overview of tax events for April 2022 The Russian President has signed the law granting an exemption from VAT with regard to transactions to dispose of exclusive rights under a franchise agreement; a protocol has been ratified regarding the deferral for VAT with regard to imports of goods from the EAEU; The Russian Finance Ministry has developed amendments to the federal standard relating to accounting for capital investments.

Overview of tax events for March 2022 The Federal Tax Service has put into operation on its website an updated version of the service Register of Disqualified Entities; The Russian Federal Tax Service has summed up the results of pre-judicial dispute settlements in 2021; The Russian Federal Tax Service and the Belarusian Ministry for Taxes and Levies have launched an exchange of information about the traceability of goods.

Overview of tax events for February 2022 The Russian President has signed a law on the specialised regime of the “Automated simplified taxation system”. The adopted law includes a satellite new development whereby Russian companies will be granted an opportunity to become residents of Russian offshore zones.

Overview of legislative developments for November-December 2021 In the issue: The Russian Government has extended the timeline for lists of goods and packages that are subject to waste recovery (Decree No. 3324-r dated 25 November 2021).

Overview of tax events for December 2021 A draft law (No. 46702-8) has been put before the State Duma.

Overview of tax events for November 2021 The State Duma has adopted a law extending the unified tax payment to companies and entrepreneurs. 

Overview of tax events for October 2021 In the issue: The Russian Ministry of Finance has proposed that the payment of VAT be simplified when cross-border services are provided: by default, any services should be taxed in the country of the buyer.

Overview of developments in legislation and case law for July-August 2021 In the issue: The Russian Government by Resolution No. 1279 dated 30 July 2021, has approved the procedure for conducting an experiment with a view to the optimisation and automation of processes associated with the issuing of permits.

Overview of tax events for August 2021 In the issue: The Russian Ministry for the Development of the Far East and the Arctic has prepared a taxation system for residents of the free port of Vladivostok.

Overview of tax events for July 2021 In the issue: The Russian President has signed a law with multiple amendments to the Russian Tax Code.

Overview of tax events for June 2021 In the issue: Russia has notified the Netherlands that the tax treaty between the two countries has been denounced.

Overview of tax events for May 2021 In the issue: The Russian President has signed a law to denounce a double tax treaty with the Netherlands.

Overview of tax events for April 2021 In the issue: The Russian Ministry of Digital Development, Communications and Mass Media has drawn up new measures for exerting pressure on foreign IT giants, including the introduction of a new tax.

Overview of developments in legislation and case law for February 2021 In the issue: The Supreme Court’s Presidium has approved the third Overview of the issues of case law connected with the application of anti-Covid legislation.

Overview of tax events for February 2021 In the issue: The Russian President has signed the law setting out amendments to the Russian Tax Code (No. 6-FZ).

Overview of tax events for January 2021

Overview of tax events for December 2020

Overview of tax events for November 2020

Overview of tax events for October 2020