Tax law and tax disputes

Overview of tax events for April 2017 A Resolution of the Russian Government has been signed extending the list of technological equipment for which no comparable equipment is produced in Russia and the import of which is not subject to VAT.

Overview of tax events for March 2017 The Russian Ministry of Finance has published on regulation.gov.ru a draft order regarding advanced pricing agreements that involve authorised foreign agencies. 

Overview of tax events for Feburary 2017 The State Duma has accepted for consideration the Government’s draft law to grant tax authorities access to confidential bookkeeping (audit) documentation. 

Overview of tax events for Januay 2017 The Russian Government has decided to put before the State Duma a draft law granting the tax authorities access to auditors’ information received from clients if those clients have not filed documents with the tax authorities.

Overview of tax events for December 2016 The Russian Government has approved Russia’s joining the international treaty on automatic exchange of country reports. The signing date will be known after consultations with the OECD (Organisation for Economic Co-operation and Development), it is highly likely to happen at the beginning of 2017. 

Overview of tax events for November 2016 Estonia, Georgia, Mauritius, Aruba, Bermuda and Cayman Island have been excluded from the list of states and territories that do not share tax information with Russia. 

Overview of tax events for October 2016 According to the intergovernmental agreement between Russia and Turkey, signed on 10 October, the two countries will exempt the Turkish Stream pipeline from major taxes.

Overview of tax events for September 2016 The tax regime will remain unchanged until 2019, the Russian President has said.  The oil and gas sector will be an exception.

Overview of tax events for August 2016 The Russian Government has submitted to the State Duma a draft law to exempt organisations from paying property tax with respect to vehicles manufactured after 1 January 2013.  

Overview of tax events for July 2016 The Russian Federal Tax Service organises meetings with representatives of internet industry and of major auditor and law firms, during which the new Law is discussed. A test version is provided of an electronic service for the registration of foreign internet companies.

Overview of tax events for June 2016 The Russian Government has distributed powers between ministries and state agencies with regard to apostilles on Russian documents that need to be taken out of Russia. Tax and other documents relating to business are apostilled by the Russian Ministry of Justice.  

Overview of tax events for May 2016 The Russian Ministry of Finance will draft the necessary amendments to the legislation establishing banks’ and other financial organisations’ obligations to transfer to the Russian Federal Tax Service data regarding accounts and client operations for such information to be provided to the tax authorities of other countries.

Overview of tax events for April 2016 On 19 April, the Prime Minister of Russia signed the amendments to the Government Resolution on the levy charged on motor vehicles registered in foreign states that travel on Russian roads. The levy was increased and now applies to carriers from Latvia and Lithuania.

Overview of tax events for March 2016 The Russian Government has published a Resolution to freeze the tariff for truck traffic at RUB 1.53 per km for an indefinite term. 

Overview of tax events for February 2016 The Russian President has signed a law to ratify the Russian-Chinese intergovernmental agreement to avoid double taxation and prevent profit tax evasion.

Overview of tax events for January 2016 The Russian President has signed two acts to establish a unified administrator of public payments. The Russian Federal Tax Service (FTS) will be vested with: (1) the powers of social funds responsible for collecting insurance contributions; and (2) the fiscal obligations of the Russian Federal Customs Service (FCS) and of the Russian Federal Service for Alcohol Market Regulation. The latter two agencies will be preserved but will be removed from being controlled by the Russian Government to be under the jurisdiction of the Russian Finance Ministry.

Overview of tax events for December 2015 The Russian President has signed a law that will improve VAT refunds under the declarative regime. In particular, there has been a reduction from RUB 10 billion to RUB 7 billion in terms of the minimum amount of taxes paid in the three calendar years preceding the year in which the application is filed for the right to use the declarative regime.

Overview of tax events for November 2015 The Russian State Duma has adopted amendments to the Russian Tax Code that clarify specific aspects for confirming that the zero VAT rate is justified and that approve tax rates for excisable goods. 

Overview of tax events for October 2015 The members of the State Duma have finalised the draft law "On state cadastral valuation in the Russian Federation". This draft law proposes a completely new method for setting up commissions to consider disputes regarding the outcome of a calculation of the cadastral value. Unlike the draft law submitted by the Government, this draft law provides that not only officials will participate in the commission considering a dispute but also representatives of the business community and of the relevant industry.

Overview of tax events for September 2015 The Russian Government has determined a list of goods, the producers and importers of which will be obligated to ensure partial recycling or to pay the environmental charge.